"Professional Experience: Worked for more than 36 years in CBIC on various posts. Expertise & Contributions: Extensive experience in Central Excise, Customs, Service Tax, CGST, Directorate of Revenue Intelligence (DRI), and NACIN. Actively involved in GST training programs since 2016-17. Publications: Author of A Comprehensive Handbook on GST: Legal Provisions, Procedures and Tax Rates, published by Shree Ram Law House, Chandigarh (April 2019). Now a two-volume book with annotations, it includes GST Acts, Rules, Notifications, Circulars, GST rates and also incorporates GST Acts and Rules of 21 States/UTs with legislatures. The eighth edition of this book is coming next week. Co-Author of Handbook on GST Audit by Tax Authorities, published by Bloomsbury Professional India (2020). The fifth edition was published in March, 2025. Contributor of articles on GST published on various electronic platforms and in new papers."
A deep legal debate on whether Explanation (ii) to Section 22 of the CGST Act excludes the turnover of both registered and unregistered job workers. The discussion contrasts strict textual interpretation with purposive reasoning to reveal why the phrase by a registered job worker leaves no room for expansive reading.
