Journal Press India®

Doctrine of Mutuality and GST

Vol 7 , Issue 2 , July - December 2020 | Pages: 91-99 | Perspective  

 
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https://doi.org/10.17492/jpi.vision.v7i2.722042


Author Details ( * ) denotes Corresponding author

1. * Vatsal Gosalia, Student, Law, Maharashtra National Law University, Mumbai, Maharashtra, India (vatsalgosalia@mnlumumbai.edu.in)

There has been a long existing tussle between the tax authorities and the tax payers on the issue of mutuality. Where the authorities have often tried to find ways to impose the tax burden on mutual concerns, the taxpayers have been avoiding the tax net using the long established Doctrine of Mutuality. Although this debate in the erstwhile (service tax) regime was only put to rest recently by the Hon’ble Supreme Court, this dispute is carried forward in the GST regime too. In this article, I have tried to argue that the Doctrine of Mutuality is applicable under the GST law, and although the authorities have tried to do away with this doctrine under the GST, the law is not appropriately drafted thereby failing to achieve the desired objective. This article is divided in 3 parts, where in the part I introduces the Doctrine of Mutuality and its evolution. Part II analyses the Doctrine in light of provisions under the GST law. Part III discusses the Constitutional position with respect to GST law and its impact on applicability of Doctrine of Mutuality.

Keywords

Indirect tax; GST; Doctrine of mutuality; Constitution of India.

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