Jurisprudence & Pleadings in GST Law

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   Jurisprudence & Pleadings in GST Law (Including Principles of Interpretation)

   
   

This Jurisprudence & Pleadings in GST Law (Budget Edition 2023) by Dr. Sanjiv Agarwal and CA (Dr.) Neha Somani offers an authoritative exposition on the principles, techniques, and strategies of effective pleadings under the Goods and Services Tax framework. Designed to equip tax professionals, advocates, and academicians, it bridges the gap between substantive GST law and the practical nuances of litigation and interpretation.

The book not only covers the legal framework but also delves into the jurisprudential foundations of GST, making it invaluable for those engaged in adjudication, appellate proceedings, and tax consultancy.

The content includes:

• Fundamentals of jurisprudence and their application in GST law

• Principles of statutory interpretation relevant to tax matters

• Drafting of pleadings, replies, and written submissions before GST authorities

• Effective representation before appellate forums, including GST Appellate Tribunal

• Landmark judgments and their implications for GST practice

• Analysis of rules of evidence and burden of proof in GST disputes

• Strategy for handling show cause notices, summons, and inquiries

• Practical guidance on avoiding procedural pitfalls in litigation

• Case studies on successful pleadings and defence strategies

• Relevant extracts of statutes, rules, and judicial precedents for ready reference

This edition is particularly suitable for:

• Tax advocates, chartered accountants, and company secretaries involved in GST litigation

• Corporate tax managers handling departmental audits and dispute resolution

• Academicians and students seeking a deeper understanding of GST jurisprudence

• GST officers and adjudicating authorities for reference on interpretation principles

• Legal researchers examining the evolution of GST case law in India

With its combination of theory, practical examples, and landmark case references, this edition serves as both a learning resource and a professional toolkit for navigating complex GST disputes.