When was the indirect tax at which Navin Kumar served as the first chairman introduced in India?
Navin Kumar Navin Kumar (born 29 August 1952), is a retired Indian Administrative Service (I.A.S.) officer of Bihar cadre in India. He also served as the first Chairman of Goods and Services Tax Network (GSTN) in India from 2013 to August 2017. He has also served as Chief Secretary in the state of Bihar retiring from service in August 2012. He belongs to the I.A.S. batch of 1975. He has also served as Secretary in Ministry of Urban Development, Chairman of Metro Rail Corporations of India such as Delhi Metro Rail Corporation, Bangalore Metro Rail Corporation and Director General of Doordarshan with additional charge as CEO of Prasar Bharati.
Shome Panel The Shome Panel is the panel set up by Dr Manmohan Singh headed by economist Parthasarathi Shome responsible for constituting guidelines for General Anti Avoidance Rules (GAAR).The committee has said that the retrospective application of tax law should happen in the rarest of rare cases and for one of three reasons only: to correct anomalies in the statute, to matters that are clarificatory in nature such as technical/procedural defects that vitiate the substantive law and, lastly, to protect the tax base from abusive tax planning schemes whose main purpose is to avoid tax. The panel has recommend deferring GAAR.