Interpretation of Indirect Tax Statutes with Special emphasis on GST

This book provides a comprehensive, analytical, and practice-oriented exposition of the principles governing interpretation of indirect tax statutes, with a focused emphasis on GST. It offers clarity on classical and modern interpretative rules, judicial doctrines, procedural concepts, valuation principles, exemption mechanics, and appellate frameworks that shape the indirect tax ecosystem in India. Structured meticulously across 43 chapters, it equips readers to understand not just the letter of the law but the reasoning, philosophy, and judicial logic that guide its application. The work is an essential bridge between theory and practice, empowering professionals to navigate complex statutory provisions with confidence and precision.

Key Features

• Detailed explanation of interpretative rules including literal, golden, mischief, purposive, and harmonious construction.
• Comprehensive coverage of taxing statutes, classification principles, exemptions, valuation, ITC/Cenvat, and GST law interpretation.
• Insightful chapters on legal doctrines such as stare decisis, natural justice, burden of proof, res judicata, limitation, and strict liability.
• Extensive treatment of indirect tax procedures including search & seizure, confiscation, penalty, prosecution, compounding, and recovery.
• Discussion on modern tax administration topics such as minimum litigation policy, Sabka Vishwas scheme, and writ jurisdiction.
• Practical guidance on appeals, reviews, revisions, pre-deposit, rectification, and jurisdictional matters.
• Balanced blend of statutory interpretation principles, judicial philosophy, and real-world tax administration challenges.

This book is invaluable for GST and indirect tax practitioners, advocates, chartered accountants, IRS officers, departmental officials, corporate tax managers, and academicians seeking a deeper understanding of statutory interpretation in indirect tax law. Students of taxation and professionals preparing for competitive or departmental examinations will find it an authoritative source for both conceptual clarity and practical application. Courts, tribunals, and advisory firms can also rely on this resource for structured interpretation and litigation strategy.

• Chapter 1       Introduction                                                                           
• Chapter 2       Literal Rule                                                                            
• Chapter 3       Golden Rule                                                                           
• Chapter 4       Mischief Rule                                                                         
• Chapter 5       Rule of Harmonious Construction                                         
• Chapter 6       Rule of Purposive Construction                                             
• Chapter 7       Aids to Construction                                                             
• Chapter 8       Construction of Taxing Statutes                                            
• Chapter 9       Precedent (Doctrine of Stare Decisis)                                   
• Chapter 10     Exceptions to the Rule of Precedent (Stare Decisis)             
• Chapter 11     Other General Concepts of Interpretation                             
• Chapter 12     Rules with Regard to Operation of Statutes                         
• Chapter 13     Law of Limitation                                                                  
• Chapter 14     Burden of Proof                                                                     
• Chapter 15     Natural Justice                                                                       
• Chapter 16     Levy                                                                                       
• Chapter 17     Classification of Goods and Services                                    
• Chapter 18     Exemptions                                                                            
• Chapter 19     Valuation in Central Excise                                                   
• Chapter 20     Valuation in Customs                                                            
• Chapter 21     Cenvat Credit/ITC                                                                 
• Chapter 22     Service Tax                                                                            
• Chapter 23     Goods and Services Tax                                                        
• Chapter 24     Small Scale Industries Exemption                                         
• Chapter 25     Refund and Rebate                                                                
• Chapter 26     Search, Seizure & Arrest                                                        
• Chapter 27     Confiscation                                                                           
• Chapter 28     Penalty                                                                                   
• Chapter 29     Offences of Strict Liability                                                    
• Chapter 30     Stay Application (Pre-Deposit)                                              
• Chapter 31     Customs House Agents/Brokers Licensing Regulations       
• Chapter 32     Interest on Delayed Payment                                                
• Chapter 33     Authorisation for Filing Appeals                                           
• Chapter 34     Remand, Merger and Jurisdiction                                          
• Chapter 35     Demand and Recovery of Tax Dues                                     
• Chapter 36     Appeal, Review and Revision                                               
• Chapter 37     Rectification of Mistake                                                        
• Chapter 38     Minimum Litigation Policy                                                    
• Chapter 39     Res Judicata                                                                           
• Chapter 40     Sabka Vishwas (Legal Dispute Resolution) Scheme             
• Chapter 41     Meaning of Certain Terms/Phrases                                        
• Chapter 42     Writ Jurisdiction                                                                    
• Chapter 43      Prosecution and Compounding