Meet & Greet with Mr. Ramakrishnan Viraraghavan

The Ultimate Commentary for GST Lawyers and Practitioners

• A detailed section-wise internet age commentary on the CGST Act, IGST Act and GST (Compensation to States) Act.
• An authoritative commentary on GST written by a Senior Advocate practicing at the Supreme Court distilling his vast experience of nearly four decades of litigation practice.
• Designed to give quick answers to busy GST adjudicators and GST practitioners without wading through judgements and circulars.

About Ramakrishnan Viraraghavan

Ramakrishnan Viraraghavan is a Barrister and Senior Advocate based in New Delhi, practicing at the Supreme Court of India. He is a tenant in Chambers at 33 Bedford Row and has rights of audience before the Royal Courts of Justice in England and Wales. He carries nearly four decades of experience in taxation and commercial litigation. He has appeared before almost every tier of taxation authorities from the Commissioner to the Supreme Court of India, at various stages of his career.

Foreword by Hon’ble Judge Mr. Justice Sanjiv Khanna Supreme Court of India

It is commendable that Ramakrishnan Viraraghavan has managed to capture such voluminous and complex tenets of GST laws in his original and simple style of writing. I am hopeful that the book will contribute significantly to the literature on taxation laws and enrich the knowledge of the readers on the subject. I hope that the author’s work inspires the present generation of jurists and students, igniting a deep interest in taxation law, particularly, and the tenets of justice, generally. (Excerpt from the Foreword)

Endorsements

Hon’ble Mr. Justice Amreshwar Pratap Sahi

Director, National Judicial Academy, Bhopal, Former Chief Justice of Patna and Madras High Courts

The assessment of the statutory provisions, its strength and weaknesses, identifying the salient features and objectively analyzing it, the entire book unravels an insider's account that reflects encyclopaedic labour and rectitude of the highest caliber. The Constitutional Dialogue covering cooperative Federalism and the decision making process of the GST council without outweighing the role assigned to the Centre and States, the book encaptures the scripted role reaching an analysis that is yet to be fully explored by courts of law. It is an indispensable Bench-book that can help as a path-finder, as it examines the challenges that have emerged before the courts which they are called upon to resolve.

V. Lakshmikumaran

Managing Partner, Lakshmikumaran & Sridharan Attorneys

The commentary by Ramakrishnan on the Goods and Services Act stands alone from the rest of the books written on GST. Ramakrishnan has taken pains to analyse the Sections, giving deep insights, and has given comments on some of the important judgments of the courts. This is a refreshingly different approach than other books on GST. The distinctive feature of this book; lucidity and free-flowing narration, makes this book more readable. This will be very useful for legal practitioners and Courts. I commend the efforts of Ramakrishnan in writing this wonderful book on GST.

Pratik Jain

Partner and National Leader for Indirect Tax, PwC

The book is special as it explores what is 'beyond the obvious' and hence is different from the plethora of books written on Indian GST. The key concepts of GST have been lucidly explained with reference to past jurisprudence without going much into mirage of notifications, circulars and amendments. As the author says, he has attempted to make this book an 'internet age commentary' with all necessary references not only from the law itself but also from parliamentary debate and GST council's deliberations to bring out the essence and objectives clearly. The commentary would be extremely useful not only for the tax practitioners/lawyers but also for the students of law and businesses in general.