Model GST Law has been recently circulated by the Government for comments from stake holders. On going through the same we (Athena Law Associates) found that the same is a complex mix of the provisions of current laws sought to be unified in bits and pieces to give shape to a new structure, of course with certain refinements so that it be presented as GST. However, at several places it seems that the Government is rather moving backwards, which is apparent from introduction and re-emphasis of certain archaic provisions; especially those vesting the officers with unbridled and arbitrary powers. Likewise, certain other fundamental provisions such as those relating to valuation, credit, and ...