Articles 1st Apr 2025
Our Deputy Managing Partner Rohit Jain & Associate Partner Arihant Tater have co-authored an article on “Interplay of Constitution vis-à-vis Indirect tax laws” published by Confederation of GST Professionals & Industries. The article analyses the interplay between the Constitution of India and the indirect tax laws of India. While tracing through the landmark judgments of the Supreme Court on essential ingredients of valid tax levy as well as well-settled constitutional principles, the authors have also highlighted certain disputes which could be a bone of contention between the taxpayer and revenue in the GST era.
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