Brief Profile:
I’m Rav Pratap Singh. I’m a generalist economic lawyer with a variety of specialised interests. I have active interests in: Goods and Services Tax, Corporate Tax, Tax and Financial Dimensions of the Constitution, Gambling Law and Insolvency Law.
Teaching Summary:
Tax Law Courses:
- Law of Taxation
- This course is a gateway to Income Tax Act, 1961 and some principles of international tax. It introduces students to source and residence principles, their application, a snapshot of various heads of income. Various other substantive concepts are discussed with the help of select case laws.
- I teach this course to undergraduate students, once a year.
- Introduction to Principles of GST
- This course is both: an introduction and an exhaustive survey of the design and operation of GST. It elaborates on the interaction of GST and the Constitution, the concept of supply, provisions relating to input tax credit, search and arrest powers, alongside dispute resolution under GST.
- I teach this course as an optional course, once a year.
- Fundamentals of Corporate Tax Law and Policy
- This course discusses application of provisions of Income Tax Act, 1961 to corporations. The course is designed to encompass discussions on taxation of corporate profits, dividend taxes, taxability of CSR activities, among others. The latest version of this course also encompasses elaborate lectures on transfer pricing.
- I teach this course as an optional course once a year, sometimes once in two years.
Economic Law Courses
- Betting and Gambling: Regulatory and Constitutional Issues
- This course is designed to examine the law of gambling in India through varied perspectives. Issues relating to categorisation of games into games of chance or skill, online gambling, constitutional provisions, related cases, and taxation challenges are discussed as part of the discussions.
- I teach this course typically once a year, but it is subject to change.
- ABC of IBC: Understanding Insolvency Law through Case Laws
- This is an introduction to the rapidly evolving and treacherous terrain of India’s Insolvency and Bankruptcy Code, 2016. The course uses case laws as a tool to explain the various provisions and their interpretations. Discussions on theoretical concepts are usually eschewed in favour of a case law centric lens on the Code.
- I teach course is once a year, but it is subject to change.
Publications:
Books:
Constitution of Tax: A Tale of Four Constitutional Amendments and Consumption Taxes (Oakbridge, 2021)
Reform and Deform: A Five-Side Critique of GST (Oakbridge, 2023)
Thesis:
Tax Disputes in Investor-State Arbitration. Available https://www.repository.cam.ac.uk/handle/1810/301510
Education:
University of Cambridge, UK:
MLitt | International Tax | 2016
Cambridge Commonwealth and International Trust Scholar
National Law School of India University, Bengaluru:
LLM | Business Laws | 2011
Gold Medalist
Panjab University, Chandigarh:
BALLB (Hons) | Distinction in Legal Studies | 2009
Gold Medalist
Legal Consultancy:
I was previously associated with a law firm and an independent think tank in New Delhi. In my previous roles I have advised MNCs on arbitration and tax issues. I was also part of a team that advised Union Ministry of Finance and the 15th Finance Commission of India.
Currently, I provide legal consultancy to clients on three broad areas: succession and tax planning, navigating GST compliance obligations, and formulating tax efficient CSR projects.
Rav Pratap Singh
Associate Professor of Legal Practice
JGLS, OP Jindal Global University