GST & Allied Laws (A Comprehensive Commentary on Application of Allied Laws to GST) by CA A Jatin Christopher –

Description

The Present Publication is the latest 2023 Edition and has been amended up to April 2023. This book is authored
by CA A Jatin Christopher, with the following noteworthy features:
 [Discussion on Implication of Assertions under Different Laws] asserting the need for harmony in understanding
and applying the allied laws to GST, regardless of the specific regulator or law treatment.
 [Nuances of Various Principles of Legal Interpretation] including purposive versus strict construction and when to
give precedence to the substance over the form of a transaction. It delves into complexities like ‘piercing the corporate
veil’ and the importance of linguistic proficiency beyond the English language for legal interpretation.
 [Scrutinizes the Value & Usage of Court Decisions] particularly when they are later overturned by a higher court.
It questions the infallibility of court decisions and the feasibility of disagreeing with a jurisdictional court decision.
 [Discussion on the Concept of Domain Knowledge, Particularly in New-Age Businesses with Dynamic
Models] It proposes reliance on first principles in Contract law and other allied laws for deconstructing these complex
business models.
 [Cross-Pollination of Legal Assertions & Jurisprudence in Laws Allied to GST] to shed light on the first principles
of these allied laws to improve the understanding of GST law.