The book had been conceived with the idea, wherein GST and Indirect Tax Principles have been discussed with the help of landmark decisions by Supreme Court and High Court. What makes it unique among all, is the discussion on judgments announced by the European Court of Justice in relation to GST Principles. It explains the most important principles contained in Excise, Customs, Service Tax and VAT Laws in a practical light with the help of judicial precedents.
The author has made an endeavor to interpret the principles of Indirect Taxes highlighting their inception, stages of evolution and status as on date, with the elucidation of landmark judgments at relevant places. It is a commentary wherein not only judgments related to indirect taxes have been discussed, but also judgments pronounced under Constitutional Law, Civil law, Criminal Law, Income Tax Law, FEMA have also been captured.
About the Author
Shri V Raghuraman, is a Chartered Accountant and an Advocate, who was into professional practice of Chartered Accountancy before switching to legal practice. He is also a member of the Institute of Company Secretaries and Institute of Cost and Works Accountants of India. He has considerable experience in litigation practice in the field of Central Excise, Customs, Service Tax and Foreign Exchange Matters. He has authored books/publications on Central Excise and Service Tax. He also addresses numerous seminars and discussions in the field of Indirect Taxes.