Taxmann GST Issues Decoding GST Issues & Litigation Trends By Shankey Agrawal Edition April 2022

 640

This book will be available on April 20, 2022.

This book is an attempt to explore the various controversies (existing legal/future controversies) and enforcement of provisions of GST. This has been done by exploring various statutory provisions & reported judgements on GST issues. The book aims to provide information and analysis on various GST related constitutional and legal issues.

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GST Issues Decoding GST Issues & Litigation Trends By Shankey Agrawal

GST Issues Decoding GST Issues & Litigation Trends By Shankey Agrawal

This book is an attempt to explore the following (broad) areas of GST Law that have been contentious between the Department and taxpayers:

  • Constitutional background of GST & the related controversies
  • Existing legal controversies
  • Future legal controversies
  • Enforcement of provisions of GST
  • Investigations
  • Criminal Offences
  • Remedies

This book will prove to be a helpful guide for all GST Practitioners (including Chartered Accountants, Lawyers, etc.) Students & the officers of the Department etc.

The Present Publication is the latest 2022 Edition, updated till 31st March 2022, authored by Shankey Agrawal. The coverage of this book includes:

[Background]

  • Various stages of GST Litigation
  • Authorities responsible for administering the GST Litigation
  • Summarising major trends relating to GST litigation since its inception

[Transactions] that have given rise to legal or constitutional issues

  • Summarising relevant GST provisions for contentious transactions, including implications under the erstwhile taxation scheme
  • The genesis of the controversy, along with leading judgements on such issues
  • The present status of each controversy, along with corrective steps or legislative changes after the inception of the controversy

[Basic Concepts] that every GST practitioner must be aware about:

  • Discussed in detail with the help of relevant legal provisions, rules, departmental circulars, etc.
  • Legal issues surrounding the concepts have been described in detail, along with the present status of such controversies

[Enforcement & Recovery] mechanism under GST

  • Anti-evasion provision under GST
  • Enforcement and related legal challenges
  • Remedies including bail against arrest proceedings

The detailed contents of the book are as follows:

  • Brief overview of the Litigation Process under GST & Emerging Litigation Trends
  • Taxation of Intermediary Services under GST
  • Ocean Freight Service
  • Online Information Database Access and Retrieval Services (OIDAR Services)
  • GST on Transfer of Immovable Property
  • GST on Supply of Electricity
  • Liability on Supplies made by Clubs and Co-operative Societies to its Members
  • GST on Betting, Gambling and Lotteries
  • Inter-corporate Guarantees under GST
  • Restructuring of Business under GST
  • GST on Liquidated Damages paid under a Contract
  • Applicability of GST on Directors’ Remuneration
  • GST on Licence Fees charged by Government
  • Gift Cards & Vouchers, including Pre-paid Instruments
  • Cryptocurrencies
  • Input Tax Credit-related provision under GST & related Challenges
  • Valuation of Goods and Services under GST
  • Composite and Mixed Supply in GST
  • Import & Export of Goods under GST
  • Import & Export of Services under GST
  • Inverted Tax Structure under GST
  • Anti-profiteering Mechanism
  • Delegated Legislation: Validity of Sub-ordinate Rules and Notifications
  • Retrospective amendments under GST Law and their validity
  • Circulars & Instructions under GST
  • GST Appellate Tribunal and its’ Constitutional Validity
  • Eligibility to claim Pre-GST Credits and its transition to GST
  • Power of States & Centre to amend the erstwhile laws after the introduction of GST
  • Non-continuity of Area Based Exemptions under GST
  • Power of Taxation by Municipalities and Local Bodies after the introduction of GST
  • Concept of Proper Officer and its relevance under GST
  • Powers of Search and Seizure under GST
  • Provisional Attachment of Taxpayer’s Property
  • E-way Bill and Detention of Goods and Vehicles during Transit
  • Arrest Powers under GST
  • Bail and other Legal Remedies for Judicial Intervention against Arrest

About the author

Shankey is a qualified lawyer who obtained his Bachelor of Law degree from the esteemed Indian Law Society Law College, Pune, in 2009. He is an Advocate-on-Record of the Supreme Court of India. He is also a qualified Company Secretary from the Institute of Company Secretaries of India (ICSI). He is a member of the following professional bodies:

  • Bar Council of Delhi
  • Supreme Court Bar Association
  • Supreme Court Advocates on Records Association
  • Fellow Member of International Fiscal Association

Shankey specialises in tax litigation and has been involved in several high-stakes litigations. He has over twelve years of robust experience in direct and indirect tax litigation. Shankey has been a part of Tier-1 tax law firms in the country and has extensive experience in advising various Fortune-500 companies on tax issues and litigation strategies. He has the distinction of appearing in most tax forums in the country, including the Tax Tribunals, High Courts, and the Supreme Court. His practice includes advising on complex tax issues to stakeholders from various sectors ranging from banking & finance to retail & manufacturing.

He has authored various articles in reputed publications and journals on taxation and international trade law related topics. In collaboration with the Associated Chambers of Commerce and Industry of India, he co-authored a report on Equalization Levy that has been expanded in scope with the enactment of the Finance Act, 2020, to tax the revenue from cross-border e-commerce transactions of non-resident operators. He regularly speaks in various National and State level seminars on tax-related issues.

Weight 0.450 kg
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