One nation one Tax, Goods and Service Tax Act, 2017 has major contribution on Government Revenue. It is indirect tax collected by service provider or trader from end users and deposited in account of Government. It has also various issue on which litigation is been faced by tax payer.
Goods and Service Tax Act, 2017 has come into existence replacing or removing various national and state level tax with slogan of One Nation One Tax. It is still on implementation phase and day in day out enhancing itself. Meanwhile conducting assessment and issuing notice for various issue, which are been prudent tax litigation in terms of Indirect Tax Laws of Country.