COURSE MANUAL

Law of Taxation II
Spring Semester 2023

Course Coordinator:
Prof. Kriti Chawla

Course Instructors:
Prof. Divyasha Mathur
Prof. Kanishka Sewak
Prof. Kriti Chawla
Prof. Sana Javed
Prof. Shivani Kalra

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 Spring Semester 2023
B.B.A. LL.B.

CONTENTS

PART I
General Information

PART II

a. Course Description

b. Course Aim

c. Intended Leaning Outcomes

d. Grading of Student Achievement

PART III
a. Keyword Syllabus
b. Course Policies

PART IV

a. Weekly Course Outline

b. Recommended Books

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 PART I

General Information

The following information contains the official record of the details of the course.

This information shall form part of the University database and may be uploaded to the
KOHA Library system and catalogued and may be distributed amongst 4 th year Law
students for B.B.A., LL.B. courses, if necessary.

Course Name: Law of Taxation II offered by Jindal Global Law School

Course offered to: B.B.A.LLB

The following information contains the official record of the details of the course.

Course Title: Law of Taxation II

Course Code: L-CT-0033

Course Duration: One Semester

No. of Credit Units Level: 4 Credits

Hours of Teaching: 70 Hours

Medium of Instruction: English

Pre-requisites: None

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 PART II

a. Course Description:
The introduction of the Goods and Services Tax (GST) is characterized by a marked shift from the origin –
based taxation to that of consumption – based taxation. GST has subsumed majority of the erstwhile indirect
taxes that were levied by the Central and the State Government such as Central Excise Duty, Service Tax, State
Value Added Tax, Central Sales Tax, Entry Tax, Purchase Tax, Entertainment Tax, and Luxury Tax. GST has
been integrated into the system w.e.f. July 1st, 2017.

GST is considered as the biggest and most significant tax reform in the fiscal history of India since
independence. It will not only make the tax system simpler, but will also help in increased compliance, boost
tax revenue, reduce the tax outflow in which hands of the consumers and make exports competitive.

The 101st Constitutional Amendment Act, 2016 has facilitated the change of the taxing authority of the Central
and State Government. It allows both the Centre and the State to levy a uniform tax i.e., GST on all intrastate
supply of goods and services, and allows the Centre to retain its authority to tax interstate supply of goods and
services.

GST Council is a Constitutional body that has been created to determine its revenue neutral rates, lists the
exempted supply of goods, and services etc. GST applies on supply of all goods and services, except the supply
of alcohol for human consumption. Furthermore, petroleum crude, high speed diesel, motor spirit (commonly
known as Petrol), natural gas, and aviator turbine fuel will be brought within the ambit of GST at a later date as
determined by the GST council. Its holistic application is pertinent.

In light of the advent of GST, this course will offer to begin with the economic aspects of taxation particularly
indirect taxation; understanding of the old indirect tax regime and would cover the reasons and purpose to move
towards GST regime. The course shall begin with teaching the basics of the transition from the erstwhile
complex indirect taxation regime to a relatively simpler tax structure i.e., GST. The course shall then move
forward to a detailed study of the substantive and procedural aspects of GST.

The course intends to comprehensively study the key features of the 101 st Constitutional Amendment Act, 2016,
the foundation of the CGST, SGST & IGST; various GST Rules such as Registration rules, Invoice rules,
Payment rules, Return rules, Refund rules, and E- way bill Rules and other important concepts under the new
GST structure in India.

From the point of view of GST Tax Administration, the participants will discuss the provisions relating to
assessment; audit under GST; demand and recovery; the prosecutors’ role to seizure and arrest; offences and
penalties, prosecutions and compounding of offense, and also in detail the procedure of Advance Ruling under
the GST regime.

A Special Purpose Vehicle (SPV) called the Goods and Service Tax Network (GSTN) had been created to
provide IT infrastructure and service support for the implementation of GST. The GSTN has implemented the
PAN – based registration, return filling and payment processing for all states on shared platforms. Participants
of the course will discuss and analyses issues pertaining to implementation of the GSTN.

The course will also cover a global perspective of the Indian Indirect Tax regime by focusing on the OECD
guidelines on VAT/ GST. Furthermore, the course shall also discuss an overview of the Customs Duty in India.
The course has been structured to prepare law students to analyse and critically debate contemporary issues.
Lastly, once the students have grasped the fundamental concepts of the GST regime, the course intends to
encourage discussions on the impact of GST on various business sectors.

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b. Course Aims:

1. To enable students to develop a basic to intermediate understanding of GST.

2. To give an overview of the GST structure in the light of the 101st Constitutional Amendment Act 2016

3. To understand the GST framework in light of the compliance procedures and underlying principles.

4. To give an overview of Dispute Resolution under GST particularly to comprehend the nuances of the
procedure of Advance Ruling under GST.

5. To examine Anti profiteering measurers and Price contract mechanism under the GST regime.

6. To understand Global VAT and GST trends.

7. To further understand the changes that have been brought by the Finance Bill, 2023

c. Intended Learning Outcomes

Every student by the end of this course shall be able to understand the current status of the Indirect Tax
regime in India. This course shall help every student to be able to correlate to the developments that are
taking place with regard to GST in India. Further the students shall also develop a clear understanding of
the procedural aspects of indirect taxes in India.

Course Weightage out of Teaching and Assessment Tasks/ Activities

Intended 100 marks Learning Activities
Learning
Outcomes

Internal 50 marks To be decided in class by respective

Examination Course Instructor

End term 50 marks Common End Term Examination:

Hypotheticals & Application Based
Questions

d. Grading of Student Achievement

To pass this course, students must obtain a minimum of 40% in the cumulative aspects of
coursework, e.g. tutorials, moot, and final examination. End of semester exam will carry 50 marks.

The details of the grades as well as the criteria for awarding such grades are provided below.

Letter Percentage Grade Definitions

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 Grade Of marks

O 80% and above Outstanding Outstanding work with strong evidence of

knowledge of the subject matter, excellent
organizational capacity, ability to synthesize and
critically analyse and originality in thinking and
presentation.

A+ 75 to 79.75% Excellent Sound knowledge of the subject matter, thorough

understanding of issues; ability to synthesize
critically and analyse

A 70 to 74.75% Good Good understanding of the subject matter, ability

to identify issues and provide balanced solutions
to problems and good critical and analytical
skills.

A- 65 to 69.75% Adequate Adequate knowledge of the subject matter to go

to the next level of study and reasonable critical
and analytical skills.

B+ 60 to 64.75% Marginal Limited knowledge of the subject matter,

irrelevant use of materials and poor critical and
analytical skills.

B 55 to 59.75% Poor Poor comprehension of the subject matter; poor

critical and analytical skills and marginal use of
the relevant materials.

B- 50 to 54.75% Pass “Pass” in a pass-fail course. “P” indicative of at

least the basic understanding of the subject
matter.

P1 45-49 Pass ‘Pass’ with basic understanding of the subject

matter

P2 40-44 Pass ‘Pass’ with rudimentary understanding of the

subject matter.

F Below 40 Fail Poor comprehension of the subject matter, poor

critical and analytical skills and marginal use of
the relevant material. Will require repeating the
course

PART III : Keyword Syllabus

- An in-depth analysis of old Indirect Tax Regime in India

- An overview of GST regime in India
- Rationale and Reasons for the introduction of GST in India

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- 101st Constitutional Amendment Act, 2016
- GST council and its Role in the GST system
- Substantive provisions of GST law
- Procedural Aspects of GST
- An overview of Tax Administration and Dispute Resolution
- Comparative insights into GST

Note: The Students may please note that the readings are merely indicative and do not consist of an
exhaustive list. The faculty may send additional reading in the course of teaching.

Academic Integrity and Honesty

Learning and knowledge production of any kind is a collaborative process. Collaboration demands an ethical
responsibility to acknowledge who we have learnt from, what we have learned, and how reading and learning from
others have helped us shape our own ideas. Even our own ideas demand an acknowledgement of the sources and
processes through which those ideas have emerged. Thus, all ideas must be supported by citations. All ideas
borrowed from articles, books, journals, magazines, case laws, statutes, photographs, films, paintings, etc., in print
or online, must be credited with the original source. If the source or inspiration of your idea is a friend, a casual chat,
something that you overheard, or heard being discussed at a conference or in class, even they must be duly credited.
If you paraphrase or directly quote from a web source in the examination, presentation or essays, the source must be
acknowledged. The university has a framework to deal with cases of plagiarism. All form of plagiarism will be
taken seriously by the University and prescribed sanctions will be imposed on those who commit plagiarism.

Disability Support and Accommodation Requirements

JGU endeavors to make all its courses accessible to students. All students with any known disability needing
academic accommodation are required to register with the Disability Support Committee dsc@jgu.edu.in. The
Committee has so far identified the following conditions that could possibly hinder student’s overall well-being.
These include: physical and mobility related difficulties; visual impairment; hearing impairment; medical
conditions; specific learning difficulties e.g. dyslexia; mental health. The Disability Support Committee maintains
strict confidentiality of its discussions. Students should preferably register with the Committee during the month of
June/January as disability accommodation requires early planning. DSC will approve of and coordinate all disability
related services such as appointment of academic mentors, arranging infrastructural facilities, and course related
requirements such as special lectures, tutorials and examinations. All faculty members are requested to refer students
with any of the above-mentioned conditions to the Disability Support Committee for addressing disability-related
accommodation requirements.

Safe Space Pledge

This course may discuss a range of issues and events that might result in distress for some students. Discussions in
the course might also provoke strong emotional responses. To make sure that all students collectively benefit from
the course, and do not feel disturbed due to either the content of the course or the conduct of the discussions.
Therefore, it is incumbent upon all within the classroom to pledge to maintain respect towards our peers. This does
not mean that you need to feel restrained about what you feel and what you want to say. Conversely, this is about
creating a safe space where everyone can speak and learn without inhibitions and fear. This responsibility lies not
only with students, but also with the instructor.

PART IV1

1 Please note that the list is indicative. The column headed “SR NO.” is simply an indication of the number of topics
that this course covers. It does not represent the sequence or serial number of lectures.

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Legislations & Acts:

1. Central Goods & Services Tax Act 2017

2. Integrated Goods & Services Tax Act 2017
3. GST [Compensation to States] Cess Act 2017
4. CGST Rules 2017

SR. TOPIC CONTENTS AND READINGS

NO.

Week 1- 2 : Introduction & Constitutional Aspects

The Goods and Services Tax Regime

1 OVERVIEW OF GST  Why taxes; Elements of taxes; Types of taxes i.e., Direct or Indirect
AND taxes
CONSTITUTIONAL  Impact assessment of Indirect Taxes: Pros & Cons
ASPECTS  Concept of Cascading Effect under the Old Indirect Tax Regime
 Introduction to GST: Rationale & Need to Transit
 Salient features of GST Act, Centre and States Financial Relations.
Advantages and Challenges of GST.
 The GST framework under Indian Law: Historical, Constitutional and
Comparative Perspective
 101st Constitutional Amendment Act 2016: Need & Features
 GST Compensation Cess: Critical Analysis
 The Functioning of the GST Council: Demonstration of Cooperative
Federalism

Readings:

 Patawari, Manisha and Srivastava, Sanjay Prakash, GST: A Journey to

Make India a Single Tax Economy (June 20, 2020). Patawari Manisha &
Srivastava, S. P., International Journal of Trend in Scientific Research
and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470,
Available at SSRN: https://ssrn.com/abstract=3870589
 'India GST: The Mechanics of Compliance' (2017) 28 Int'l Tax Rev 22
 Theoretical Foundation of Taxation, Chapter 1.2: Tax Policy and Design
of Single Tax System
 Indirect taxation in Independent India, Available at:
http://www.taxsutra.com/experts/column?sid=830
 Rav Pratap Singh, Constitution of Tax: A Tale of Four Constitutional
Amendments, Oakbridge 2021 (Chapter 4)
 GST Constitutional Amendment Act, 2016 notified, TaxGuru. Available
at: <https://cbic-gst.gov.in/constitution-amendment-act.html>
 Report of the Select Committee, Rajya Sabha, July 2015

Cases:

 Mohit Minerals v/s Union of India – 3rd October 2018 SC

[CIVIL APPEAL NO.  10177 Of 2018]
 Skill Lotto Solutions Pvt Ltd v Union of India, [2020] 122 taxmann.com

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49 (SC)] available here https://indiankanoon.org/doc/156665259/  

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2 SUPPLY Weeks 3-5:
Incidence of Taxation
Conceptual under of
Aspects GSTSupply
 Concept of supply
 Types of Supply
 Doctrine of Mutuality
 Place of supply
 Time of supply
 Value of supply

Readings:

 Chapter 5,6 and 7 of Taxmann’s Students Guide to GST & Customs Law
Dr. Vinod K. Singhania
 Composite and Mixed Supplies under GST: Demystifying the
Conceptual Tenets by Tarun Jain
(https://www.scconline.com/blog/post/2021/09/02/composite-and-
mixed-supplies-under-gst-demystifying-the-conceptual-tenets/)

Additional / Reference Material:

 ICAI Background Material on GST Vol. I, January 2022 Edition:

Chapters 3, 4, 4A of CGST Act; Chapters 4, 5 and 7 of IGST Act.
 Chapter 2, 5, 6, 7: ICAI Study Material :
(https://www.icai.org/post.html?post_id=17281)
 The Taxable Event in GST – “Supply” by Indirect Tax Committee, ICAI
(https://idtc-icai.s3.amazonaws.com/download/knowledgeShare18-19/Ta
xable-event-in-GST-Supply.pdf)

Cases:

Meaning of Supply:
 Re: Bajaj Finance Ltd (2019, Maharashtra AAAR)
 Re: Maharashtra Power Generation Ltd (2018, Maharashtra AAAR)
 Re: Kalyan Jewellers (2021, TN AAAR)
 In re Emcure Pharmaceuticals Limited (GST AAR Maharashtra)
Advance Ruling No. GST-ARA-119/2019-20/B-03. 4 January 2022
 In re Integrated Decisions and Systems India Pvt Ltd (GST AAR
Maharashtra) [Advance Ruling No. GST-ARA-116/2019-20/B-113
dated December 16, 2021]

Composite Supply & Mixed Supply: 
 Union of India & Anr v. Mohit Minerals Pvt. Ltd [2022 (61) GSTL 257
(SC)]
 Re: M/s CMC Vellore Association (2019, TN AAR)
 
Doctrine of Mutuality:
 State of West Bengal and v. Calcutta Club Ltd. AIR 2019 SC 310/(2019)
311 CTR 121 (SC)/(2019) 76 GST 614 (SC)

Value of Supply:
 Re: M/s Rashmi Hospitality Services Ltd (2019, Karnataka AAR)
 Re: M/s Hical Technologies Pvt Ltd (Karn AAR, 2019)

Other Cases:
 Premier Sales Promotion v. UOI Kar HC (Time of Supply)
 Dharmendra M Jani Bom HC (Place of supply)

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 Weeks 6-7: Principles of ITC

3 INPUT TAX CREDIT  Input Tax Credit (ITC): Relevance & Need
(ITC)  Meaning of ITC, conditions for taking ITC
 Limitations of availing ITC
 Procedure to obtain and utilize ITC
 Transfer and Reversal of ITC
 Rules
 Issue of Transitional Credit

Readings:

 Taxmann’s book on GST, A Practical Approach by V. Chaudhary, CA

Dalmia and Girdharwal, Pg: 266- 284
 Chapter 9 of Taxmann’s Students Guide to GST & Customs Law Dr.
Vinod K. Singhania
 Transitional Credit- A Pandora’s box? – GST SUTRA
Cases: 
 In re New Pandian Travels Private Limited (GST AAR Tamil Nadu) 30
November 2021
 In the matter of BMW India Pvt Ltd  [TS-772-AAAR(HAR)-2021-GST]
(ITC disallowed for IGST paid on demo car – this is allowed by Mah.
AAR in Chowgule Industries Pvt. Ltd)
 Re: Biostadt India Ltd (2018, Mah AAR)

 In re GRB Dairy Foods Private Ltd (GST AAAR Tamil Nadu)
MANU/AI/0010/2022
 In Re Vijayneha Polymers Private limited (GST AAR Telangana) 11
December 2021 (ITC available to the supplier of works contract services
to the exent of macine foundation)
 Chief Commissioner, GST v/s. Safari Retreats Pvt. Ltd. [2019 (25)
GSTL 341 (Ori)], now SLP filed before SC [Sept 22]: Refrain from
construing the ITC provisions in a narrow manner. The purpose of ITC is
to give credit to the Assessee. Constitutional Validity of S. 17(5)(d).
 DY. Beathel Enterprises vs State Tax Officer. [2022 (58) GSTL 269
(Mad.)] – Omission on the part of the seller to remit the tax, strict action
ought to be initiated against him.
 Kirloskar Electric Co. Ltd. [2018 (16) GSTL 564 (Kar.)] – State cannot
retain tax & deny ITC to the buyer

Additional Cases:

 Bhagwati Construction vs. Union of India MANU/GJ/1128/2022 (Guj

HC allowed release of funds for tax paid from credit ledger)

Weeks 8-9: Compliance & Administration

4 REGISTRATION  Registration: Relevance & Need
UNDER GST  Liability of registration [Compulsory Registration],
 Exemption from registration
 Process of registration
 Deemed registration
 Amendment, cancellation and revocation of registration

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 Reading:
 Chapter 11 of Taxmann’s Students Guide to GST & Customs Law Dr.
Vinod K. Singhania

Additional Reading:
 ICAI Study Material: Chapter 9: Registration

Cases:
 Apparent Marketing Pvt. Ltd v/s. State of UP & ors. [2022 (59) GSTL
299 (All.)]: Presumption exists that ‘registration’ is granted after due
verification.

5 COMPOSITION  Intimation of Composition rule

SCHEME  Effective date of levy
 Conditions and restrictions
 Validity of composition levy
Readings:
 Chapter 10 of Taxmann’s Students Guide to GST & Customs Law Dr.
Vinod K. Singhania
 CBIC Chapter on Composition Rules, Available at:
http://www.cbic.gov.in/resources//htdocs-CBIC/gst/gst-31.03.17-
composition-rules.pdf

6 INVOICE  Revised invoice rule

 Tax Invoice
 Credit & Debit Notes
 Bill of Supply
Readings:
 Chapter 12 of Taxmann’s Students Guide to GST & Customs Law Dr.
Vinod K. Singhania
 CBIC Chapter in Invoice Rules, Available at:
http://www.cbic.gov.in/resources//htdocs-CBIC/gst/gst-31.03.17-
invoice-rules.pdf

7 E-WAY BILL  Overview of the requirements of e-way bills - their need and rationale
 Rule 138, 138A-D, CGST Rules, 2017: Chapter XVI

Readings:
 CGST RULES:
https://docs.ewaybillgst.gov.in/documents/EWBRules.pdf

Cases:
 Assistant Commissioner (ST) & Ors v. Satyam Shivam Papers Pvt. Ltd.
[2022 (57) GSTL 97 (SC)]: Non-extension of e-way bill does not mean
evasion.

Weeks 10-11

8 RETURN AND GST  Introduction to GSTN

FORMS  GSTN as a SPV
 Structure of GSTN and its Role in GST Admin

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  Guide to Filing of Returns under GST
 Types of Returns, Frequency of filing Returns
 Procedure to File Returns

Readings:
 Chapter 13 of Taxmann’s Students Guide to GST & Customs Law Dr.
Vinod K. Singhania
 What is GSTN: Available at: https://cleartax.in/s/what-is-gstn
 CAG Audit on GSTN: Available at
http://www.thehindu.com/news/national/as-complaints-mount-cag-starts-
audit-of-gst-network/article19699905.ece
 Glitches in GSTN: Available at :
http://www.thehindu.com/opinion/editorial/tax-trauma/article19737685.e
ce

9 REVERSE CHARGE  What is reverse charge mechanism?

MECHANISM  When is reverse charge applicable?
 Time of supply under reverse charge mechanism.
 What is self-invoicing?
Reading:
 Chapter 8 of Taxmann’s Students Guide to GST & Customs Law Dr.
Vinod K. Singhania

10 E-COMMERCE  Definition
OPERATORS  Registration requirements
 Levy and collection of GST: TCS Provisions
 Returns and payment of tax
 Case Studies: Uber, Zomato, Urban Company, Amazon

Reading:

 Notification No. 17/2021 dated 18.11.2021

 Notification No. 17/2017-Central Tax (Rate) dt 28th June, 2017

11 EXEMPTION  Goods exempt from tax

 Services exempt from tax

Readings:
 Chapter 4 of Taxmann’s Students Guide to GST & Customs Law Dr.
Vinod K. Singhania
 Notification No. 2/2017- Central Tax (Rate) dated 28/6/2017
 Notification No. 12/2017- Central Tax (Rate) dated 28/6/2017
Case:
 Commissioner of Customs (Import), Mumbai vs. Dilip Kumar and
Company & Ors. Benefit of ambiguity in Tax Exemption Notification
should be given to Revenue: [SC (2018) 9 SCC]
 Kultar Exports [2020 (36 GSTL 0208 (Del.)] – Exemption Notifications
must be strictly construed.

12 RULES OF REFUND  Application of Refund of tax, interest, penalty fee etc.

 Grant of Provisional Refund,

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  Order Sanction refund,
 Refund to tax to certain persons
 Refunds due to Inverted Duty Structure
 Refunds in Zero Rated Supplies

Readings:
 CBIC Chapter on Refund rules. Available at:
http://www.cbic.gov.in/resources//htdocs-CBIC/gst/gst-31.03.17-refund-
rules.pdf.
 Refunds of Inverted Duty Structure - Union of India v/s. VKC Footsteps
India Pvt. Ltd. Civil Appeal No 4809 of 2021 [SC]
 TMA International Pvt. Ltd. v/s. UOI & ors [2020 (35) GSTL. 22 (Del)]
– Taxes should not be exported.

Week 12: Classification & Sectoral Analysis

13 GST RATES  Rate of taxes

 Various GST Slabs
 Single Rate GST versus Multiple Rates under GST
 Classification Issues

Readings:
 One India, One Market, One Tax – TaxGuru by CA Vinay Gandhi
o Onboarding GST: One Nation, One Tax
 GST Payment of Tax – CBIC FAQ
 GST - One nation, One tax, Four Rates Finalised - TaxGuru by Advocate
Anandaday Misshra
 Relevance of Revenue Neutral Rate (RNR) in GST Regime – Taxguru
(1st September, 2016) by CA Neha Somani
 Global IDT Chronicles: When ‘bread’ is not ‘bread’!!! Oct 13, 2020,
GST Sutra

Classification Cases:
 Godrej Consumer Products Limited [2018 (13) GSTL 135 (All.)] –
Burden on the Revenue to prove that a product falls under a particular
tariff entry.

 Milano Ice-Cream Pvt. Ltd. V. CTO [2018 (18) GSTL 19 (Ker.)] : If

there is a specific entry of an item in the GST Tariff, common parlance
& usage test is not applicable.

 Global Tele Mall v. UOI [2018 (18) GSTL 227 (MP).] – Ayurvedic v/s.
Cosmetic products

 Pepsico India Holdings Pvt. Ltd v. Deputy Commissioner, GST

(Appeals), Rajasthan High Court [2018 (16) GSTL 249 (Raj)] – Potato
Chips: Snacks or Processed vegetable?!

14 GST: SECTORAL  Taxation of Real Estate

IMPACT  Online Gaming & GST
 Recent Changes in the implications of GST on Packaged Food Industry

14
  Impact Assessment: Overview of 5 Years of GST in India

Reading:
 Gameskraft Technologies Pvt Ltd vs DGGSTI – Sep 26, 2022 <
https://www-taxsutra-com.opj.remotlog.com/news/gameskraft-
challenges-rs-21000-cr-scn-issued-dggi-karnataka-hc>
 Online Gaming – A Deep Dive into Taxation Structure amid
Controversies, Dec 12, 2022, Navneet Singhal < https://www-taxsutra-
com.opj.remotlog.com/gst/experts-corner/online-gaming-deep-dive-
taxation-structure-amid-controversies>
 Practical Issues in Implementing the Recent Changes in Food Industry,
GST, Jul 25, 2022
https://www-taxsutra-com.opj.remotlog.com/gst/experts-corner/practical
-issues-implementing-recent-changes-food-industry
 Ahmednagar District Goat Rearing and Processing Cooperative
Federation Limited [TS-463-AAAR-2018-NT] 
 Impact Assessment: https://theprint.in/pageturner/excerpt/gsts-give-and-
take-attitude-has-dried-up-india-needs-a-system-overhaul/1101525/
 Real Estate Sector: Notification no. 3/2019 - Central Tax (Rate), 3/2019
– Integrated Tax (Rate) dated 29 March 2019

15 ASSESSMENT, AUDIT  13:

Types of Assessments- Self & Provisional Assessment,
Week Assessment & Prosecution
AND ACCOUNT  Scrutiny of Returns- Section 61
 Audit by Tax Authorities- Section 65 of CGST applicable to UGST and
IGST Act, 2017; also expected to be applicable to SGST.
 Special Audits
 Role of DGGI: GST Intelligence Wing

Reading:
 Chapter 13 of Taxmann’s Students Guide to GST & Customs Law Dr.
Vinod K. Singhania
 Sec. 59- 66, CGST Act 2017

16 PENAL PROVISIONS  Penalty

&  Prosecution
PROSECUTIONS  Punishable and non- punishable offences
 Arrest, Search, Seizure, Attachment

Reading:
 Taxmann’s book on GST, A Practical Approach by V. Chaudhary, CA
Dalmia and Girdharwal, Pg 425 – 438
 Prosecution under GST, Available at: https://cleartax.in/s/prosecution-
under-gst
 GST penalties, Available at: https://cleartax.in/s/gst-penalties-and-
appeals .

Cases:

 Radha Krishnan Industries [2021 (48) SC (113)]: Provisional

Attachment is Draconian

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17 COMPOUNDING OF  What are the procedures under GST?
OFFENCES  What is the procedure that is followed?
BURDEN OF PROOF-  Rules under 162 of GST, Procedure for compounding of offences?
ON TAX PAYER
Reading:
 Compounding of offences under GST, Available at:
https://www.teachoo.com/6501/2168/Rule-162-GST---Procedure-for-
compounding-of-offences/category/Chapter-19-Offences-and-Penalties-
Rules-(Rule-162)/
 Mahadeo Construction Co. v. Union of India [2020] 116 taxmann.com
262 (Jharkhand)

Week 14: Dispute Resolution

18 TAX DISPUTE  Need for an appeal Mechanism,

RESOLUTION SYSTEM  Structure of Appeal Under GST,
IN INDIRECT TAXES &  Deposit of tax admitted and Pre- deposit,
ANTI-PROFITEERING  Power of Revision authority,
 Appeal to Civil Courts
 National Anti-Profiteering Authority (NAA) [Role & Functions] –
 Constitutional Validity of the NAA
 Role of Competition Commission of India – CBIC Notification 23/2022
– CT dated 23/11/22

Reading:
 GSTAT: Need of the Hour, 11/8/22 < https://www-taxsutra-
com.opj.remotlog.com/gst/experts-corner/goods-and-services-tax-
appellate-tribunal-need-hour>
 Sunil Jain, Dispute Resolution Under Direct Tax Laws, Parthasarthi
Shome, Indian Tax Administration, A Dialogue
 Revenue Bar Association v UOI (Madras HC, Sept 2019) – [Dispute
Resolution]
 A Critical Analysis Of National Anti-Profiteering Authority And Its
Constitutional Validity - https://www.indialawjournal.org/a-critical-
analysis-of-national-anti-profiteering-authority-and-its-constitutional-
validity.php
 CCI to replace NAA as anti-profiteering watchdog from December 1,
notifies CBIC Nov 24, 2022

Week 15: Global Trends & Customs

19 GLOBAL TRENDS OF  India v. GST in other countries [EU]

GST ACROSS THE  Worldwide VAT, GST and Sales Tax Guide
GLOBE
Readings:
 Indian the highest in its GST tax rate, Available at:
http://www.timesnownews.com/business-economy/photo-gallery/india-
gst-rate-the-highest-in-the-world-here-are-gst-rates-in-other-countries/
64736
 Deloitte, GST in India – Taking stock and setting expectations, Available
at:
https://www2.deloitte.com/content/dam/Deloitte/in/Documents/tax/in-

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 tax-gst-in-india-taking-stock-noexp.pdf
 OECD, International VAT/GST Guidelines (2017)

20 OVERVIEW OF  Introduction to Customs Law, Types of Duties

CUSTOMS DUTY  Classification of Imported & Export Goods
 Valuation under Customs Act 1962
 Duty Drawbacks
 Co-relation between Customs & IGST

Cases:
 Vedanta Ltd. v/s. UOI & others, October 2018 [2018 (19) GSTL 637
(Mad.)]: IGST Levied through IGST ACT but Collected by the Customs
Authorities.

Recommended Books:

1. Taxmann’s Students Guide to GST & Customs Law Dr. Vinod K. Singhania
2. Commercial's Systematic Approach to GST for CA Inter [IPCC] by Dr. Girish Ahuja & Dr. Ravi Gupta
3. Commercial's Systematic Approach to Indirect Taxation including GST & Customs for CMA Inter by Dr.
Girish Ahuja & Dr. Ravi Gupta
4. Taxmann GST Law and Practice with Customs and FTP. By- V.S Datey.

5. Taxmann’s book on GST, A Practical Approach by V. Chaudhary, CA Dalmia and Girdharwal

6. Goods and Services Tax, Constitution Law & Policy – Tarun Jain, Partner BMR Legal Associates

7. Constitution of Tax by Rav Pratap Singh – 1st Edition 2021.

Supplementary Readings:

1. Chapter One, ‘Decades of Indirect Tax Reforms in India: A Journey Towards Goods and Services Tax’, in
Kavita Rao, Sacchidananda Mukherjee, Evolution of Goods and Service Tax in India (CUP, 2019)

2. FAQs on GST: https://gstdelhizone.gov.in/files/faq-on-gst.pdf

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