Jurisprudence & Pleadings in GST Law

by CA. (Dr.) Sanjiv Agarwal & CA Neha Somani

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A 'Tax' is compulsory exaction of money by public authority for public purpose enforceable by law and is not payments for services rendered . Good and service tax (GST) is no different. Whatever tax is being charged has to be backed by the law passed by the state legislatures or the parliament.

Though the statutes are drafted by legal experts yet the provisions of law, specially the tax laws. may lead to different meaning to different persons which may result inconsistencies rather than resolving the inconsistencies, Interpretation of taxing statutes involves interpretation of various aspects and dimension of tax law, rules and circulars.

GST is a new tax law in India with just over five years on the statute book. So far, the law and its rules have been litigated a lot and there are various areas where disputes or disagreements have surfaced between the taxpayers and tax regulator. The courts and other forums have been settling the issues by way of interpretation which service as a guidance to all stakeholders. The book offers a unique combination as a guidance on jurisprudence, pleadings and principles of i

This book on Jurisprudence, Pleadings and Interpretation is divided into eleven Chapters covering various aspects of pleadings, interpretation and judicially settled issues in taxation of Goods and Service Tax in particular and other taxation laws in general.

About the Author

CA. (Dr.) Sanjiv Agarwal & CA Neha Somani

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), D.Litt. (h.c.) aged 63, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy for the title �A Conceptual Approach to Corporate Governance: Preparation for Global Interface� from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He has recently been conferred with D.Litt (h.c.) from Commonwealth Vocational University, Kingdom of Tonga. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI) and registered on the panel of Independent Director maintained by IICA, Ministry of Corporate Affairs (MCA).

Ms. Neha Somani, B.Com, FCA, PhD (h.c.) is a promising Chartered Accountant in practice having qualified in November 2014. Apart from being a Fellow member of the Institute of Chartered Accountants of India (ICAI), she possesses a PhD degree on the research work done in Goods & Services Tax (GST) from Commonwealth Vocational University, Kingdom of Tonga. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing mainly in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training.

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