Guide to GST Litigation & Proceedings

Litigation is an evidence that a legislation is put to use; more or less in its fullest form. The life of [application of] law is lounged on those punctuations that we see – including a comma, which at times is not emphasised, but offers enough space to stop, stand and argue the merits. And litigators would agree here, that one of the powerful tools they have is words, whether used as a weapon or shield. The legal minds are conditioned with experience to find out the words of their use, and in this pursuit they do not hesitate to challenge the proceedings itself, wherever required. All of this brought before me, the need to put together - and - discuss substantial and procedural clauses per se on the litigation and proceedings under the GST. The work begins with an introduction to the constitutional amendment, followed by a structural placement of provisions from the statute book. It first focuses on putting the relevant clauses including bylaws comprehensively at one place, then explains its formation and deals with its applicability. The relevant statutory forms are indexed at chapter level. The book contains a dedicated section on the utility of different constituents of the statute so to say from marginal headings, explanation, provisos, illustration etc. to the schedules. It also incorporates the amendments carried out through the Finance (No. 2) Act, 2019. In addition, the work offers a brief on decisions rendered by the various Courts and Authorities, interpreting the provisions that are discussed in this book.