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Taxmann GST & Allied Laws by A Jatin Christopher Edition 2024

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Taxmann GST & Allied Laws by A Jatin Christopher Edition 2024

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Taxmann GST & Allied Laws by A Jatin Christopher Edition 2024

Taxmann GST & Allied Laws by A Jatin Christopher Edition 2024


This book presents comprehensive commentary and related jurisprudence on the application of the following allied laws and GST:

  • Indian Contract Act
  • Sale of Goods Act
  • Partnership Act
  • Transfer of Property Act
  • Registration Act
  • Easement Act
  • Limitation Act
  • Income-tax Act
  • Customs Act
  • Special Economic Zones Act
  • Companies Act
  • Securities Contracts Act
  • Sovereign Commerce
  • Mineral Laws
  • Legal Metrology Act
  • Real Estate (Regulation and Development) Act
  • Carrier Laws
  • Motor Vehicle Act
  • Competition Act
  • Intellectual Property Laws
  • Medical Laws
  • Education Laws
  • Internet Intermediaries
  • Insurance Laws
  • Banking Laws
  • Gaming
  • Criminal Laws
  • General Clauses Act

It emphasizes the importance of understanding the above laws to grasp the nuances of GST truly.

The Present Publication is the latest 2023 Edition and has been amended up to April 2023. This book is authored by CA A Jatin Christopher, with the following noteworthy features:

  • [Discussion on Implication of Assertions under Different Laws] asserting the need for harmony in understanding and applying the allied laws to GST, regardless of the specific regulator or law treatment.
  • [Nuances of Various Principles of Legal Interpretation] including purposive versus strict construction and when to give precedence to the substance over the form of a transaction. It delves into complexities like ‘piercing the corporate veil’ and the importance of linguistic proficiency beyond the English language for legal interpretation.
  • [Scrutinizes the Value & Usage of Court Decisions] particularly when they are later overturned by a higher court. It questions the infallibility of court decisions and the feasibility of disagreeing with a jurisdictional court decision.
  • [Discussion on the Concept of Domain Knowledge, Particularly in New-Age Businesses with Dynamic Models] It proposes reliance on first principles in Contract law and other allied laws for deconstructing these complex business models.
  • [Cross-Pollination of Legal Assertions & Jurisprudence in Laws Allied to GST] to shed light on the first principles of these allied laws to improve the understanding of GST law.

The structure of the book is as follows:

  • The first chapter provides background to the study of the topic by exposing how to locate allies to GST in the legislative landscape and then admits the purpose of this work.
  • From second to thirtieth chapter, is deliberation about the first principles of these laws and is replete with hundreds of examples to expose (possible) misplaced understanding that has related to GST on the divergent kinds of ‘notices’ that are prescribed in this new law and the essential goals forming the pith of this pursuit.
  • Chapter fourteen deals with ‘Sovereign Commerce’, that is, the power of the State to engage in trade by way of background to the question of ‘taxable supplies’ made by the State and the incidence being liable to be discharged on a reverse charge basis.
  •  Chapters twenty-three to twenty-seven dives into various sectors while examining their substantive laws and presents certain sectoral insights that can expose the dichotomy in applying GST treatment.
  • Chapter twenty-nine and thirty are brief because too much remains to be said about those laws – Criminal Laws and General Clauses Act – but shares pointed deliberation about their application to GST.

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About the author

A Jatin Christopher

A Jatin Christopher is a Chartered Accountant, Cost Accountant and Law graduate. He qualified as a Chartered Accountant in 1996 and has been in practice since 2000, specializing in indirect tax advisory and litigation matters in Central and State tax legislation.

He is a resource person for ICAI and the Government in Customs, Foreign Trade Policy and GST. His views and contributions are well published in several respected fora. He practices in a full-service firm based in Bangalore.

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