Reform & Deform A FiveSide Critique of GST | Rav Pratap Singh | OakBridge

About The Book Reform And Deform: A FiveSide Critique Of Gst Takes Stock Of The Initial Five And A Half Years Of Gst Since Its Implementation In July 2017.This Book Focuses On Five Separate But InterRelated Aspects Of Gst: Concept Of Supply, Claims Of Input Tax Credit (Itc), Jurisprudence On Arrests And Attachment, Dysfunctional Dispute Resolution Framework And SubPar Advance Ruling Mechanism, And A Dedicated Chapter Containing Detailed Critique Of The GstS AntiProfiteering Mechanism.All Five Aspects Are Examined To Underline The Central Argument Made In The Book, I.E., Gst Is A Reform Is Increasingly Being Deformed Due To Poorly Reasoned Judicial Opinions, SubPar Advance Rulings And Uncertainty Produced By Reactive And Ad Hoc Executive Responses.Reform And Deform Is A Trailblazer As It Presents A Structured Analysis Of Gst By Deploying A JargonFree And Straightforward Vocabulary. It Examines Several Legal Developments In Detail, Places Them In Proper Historical Context And Views Gst Not As An End In Itself But A Milestone In IndiaS Continuing Journey Towards An Improved Indirect Tax Regime.About The Author Rav Pratap Singh Is An Associate Professor Of Legal Practice At Op Jindal Global University, Sonipat. He Is A Generalist Economic Lawyer With A Variety Of Specialist Interests. He Has Active Interests In Goods And Services Tax, Corporate Tax, Tax And Financial Dimensions Of The Constitution. He Also Provides Consultancy To Select Clients On NonLitigation Issues Concerning Tax Matters, Economic Laws, And Succession Planning.