Taxmann’s GST & Allied Laws

This book presents a comprehensive commentary on the intricate interplay between the Goods and Services Tax (GST) and various allied laws, offering an in-depth analysis of how these laws intersect and influence each other. This book aims to make the reader understand the foundational principles and legislative intricacies that govern GST and its application. This structured approach ensures that readers can grasp the multifaceted relationship between GST and allied laws, enhancing their ability to handle GST-related legal and procedural challenges.

This book will be helpful for legal practitioners, policymakers, and businesses seeking to understand the complex GST regime with a solid grounding in allied laws, with extensive references to judicial decisions and legislative amendments.

The Present Publication is the 2^nd Edition | 2024 and has been amended up to May 2024. This book is authored by CA A Jatin Christopher, with the following noteworthy features:

• [Introduction to Legislative Language] The book begins by emphasizing the importance of understanding the legislative language and its impact on policy interpretation. It discusses how the Legislature’s choice of words reflects deep policy thinking and the necessity of comprehending these meanings within the legal framework
• [Historical Precedents] The text highlights historical cases to illustrate the importance of first principles from the Sale of Goods Act in resolving legal conflicts, particularly those revolving around the concept of ‘sale.’
• [Right to Recover GST] A significant focus is on the right to recover GST, framed as a contractual remedy rather than a statutory right. This challenges common misconceptions and stresses the importance of factual accuracy and consistency in legal assertions across different regulatory frameworks
• [Role of Allied Laws] The book discusses how contradictions in assertions made under allied laws can serve as evidence against taxpayers. It examines the pivotal role of allied laws in shaping the GST landscape, including the nuances of contract formation and enforceability
• [Complexities of Self-Assessment] The complexities of self-assessment under GST are thoroughly examined. The text discusses how allied laws contribute to the determination of self-assessment procedures and the implications of contradicting assertions for taxpayers
• [Sectoral Insights] Practical insights into various sectors, such as real estate, education, internet intermediaries, and gaming, are provided. The book highlights the unique GST implications for each sector, offering valuable guidance for sector-specific challenges
• [Procedural Clarity] The importance of procedural clarity in GST administration is underscored. The book advocates for adherence to legislative intent to mitigate interpretational challenges and ensure effective application of GST

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
• The second to thirtieth chapter deliberates on the first principles of these laws. It is replete with hundreds of examples to expose (possible) misplaced understanding related to GST on the divergent kinds of ‘notices’ 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 dive into various sectors while examining their substantive laws and present certain sectoral insights that can expose the dichotomy in applying GST treatment
• Chapters twenty-nine and thirty are brief because too much remains to be said about those laws – Criminal Laws [updated with the new Criminal Laws 2023] and General Clauses Act – but share pointed deliberation about their application to GST