GST & Allied Laws

GST & Allied Laws is a comprehensive and interdisciplinary commentary that situates GST interpretation within the larger framework of Indian commercial, regulatory, and private law. It advances a first-principles methodology, emphasising legally verifiable facts, enforceable rights, and substantive characterisation over form or accounting description. The 4th Edition (updated till February 2026) incorporates recent judicial developments, insolvency reforms, cross-border structuring issues, and emerging digital economy concerns. Spanning foundational private law, tax and corporate interfaces, and sector-specific regulations, the book provides structured, litigation-ready reasoning for complex GST advisory and dispute scenarios.