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
o Investigations
o Criminal Offences
o 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.