ARTICLE REVIEW

I have reviewed the Article section-by-section and provided the general details in the
GENERAL NOTES.
Abstract: The Abstract is supposed to provide an effective overview of the Article so that the
reader at the same time is introduced to the key ideas and the main arguments behind
the Article. The Abstract should have dealt with GST taxation in more detail.
Since the Abstract is barely of 4 lines and abrupt, it does not define the subject matter
of the Article in depth and serves no purpose, since the reader is not provided with the
key concepts and ideas behind the Article.
Though the submission guidelines state that the Abstract is to be not more than 350
words, the Abstract is too short to capture the essence of the Article. Hence, the
Abstract fails to serve its purpose in my view, and the language is far from being lucid
and it is too matter-of-fact.
Article:Introduction: The Introduction presents a crude definition of the taxation scenario in India. It begins
by very vaguely talking about Adam Smiths economic policies and straightaway,
suddenly jumps into the economic scene of 1991. A particular vague statement about
certain series of reports and working committees fails to impress.
The Introduction continues with brief obscure lines on service tax and Central Value
Added System and then, continues into GST. The author has then, provided in the
following paragraph, what his project aims for. The entire paragraph is highly
unnecessary at this stage of the Article, and would find more space in the Abstract.
The History of Indirect Tax in India: Like in the entire Article, formatting fails to impress and hence, does not catch the eye
of the reader. Quotations given by the author are not distinct.
The language of the Article is such that it seems that the entire point of the author was
to compile some authorities on the subject instead of convincing the reader about the
arguments.

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 The author has arranged every piece of information in points which shows lack of
imagination and language.
The entire section reads as if, the author has simply compiled information from
different sources and is more of a compendium of information on the subject rather
than a well-organized Article.
Demerits of present position of indirect tax in India: Most terms used in this section are not well defined and the section in general, lacks
citation.
Most statements by the author are vague and difficult to understand.
Drab language worsens the situation and does not hold the attention of the reader.
This section again reads as if the Article is just a compendium of disconnected and
obscure information on the subject.

Proposal for shift to GST: Overall, this section is well-researched.

Since, this is an important section keeping in mind, the subject of the Article, the
points and ideas given could be elaborated a lot more.
Again, the section could do with more definition of terms provided as citations.
Advantages and disadvantages of the proposed GST system in India: Though the section reads Advantages and Disadvantages of the proposed GST system
in India, there are no disadvantages stated in the section.
This section is again a mere statement of facts which needs proper connection with
the rest of the sections and is largely disconnected.
In Line 6, Microsoft Word has underlined leviable as it is not a word.
GST in Australia: The author in this section fails to inform the reader why he chooses the GST system in
Australia as a study.
Again, the section is a mere collection of facts without connection by language.
Due to lack of lucid language the author fails to explain the situation properly.
The situation should have been dealt with in a lot more depth.

Comparative analysis of proposed GST in India and GST system in Australia:Page 2 of 5

 This section compares the situations in India and Australia, on the subject of GST
regulations. Overall, the section is well-researched and compares the two systems
effectively.
To improve the section the author could have highlighted more the disadvantages of
the proposed system in India.
The two models of GST provided in this section could have been dealt with in more
detail and the ideas behind the models, more elaborated.
Conclusion: The entire Article has been summarised in this Section.
The disadvantages of the dual GST system proposed in India could have been more
properly highlighted in this section.
The author has given his recommendations for dealing with the problem, which I
found to be comprehensive and well-researched.
However, a more proper conclusion to the Article could have been provided.
GENERAL NOTES
The formatting of the Article is not impressive and better alignment of paragraphs
could have been provided.
The Article text is in Garamond size 12 in accordance with the Editorial Policy of The
GNLU Law Review.
The footnotes are in Times New Roman font of size 10 which is violation of the
regulations provided in the Editorial Policy.
The line spacing is 1.5 for the main Article text and 1.0 for the footnotes, and
justified alignment in both cases, in accordance with the regulations in the Editorial
Policy.
The number of words in the Abstract is less than 350 and the number of words in the
Article is less than 7500 in accordance with the regulations in the Editorial Policy.
The submission guidelines require that the curriculum vitae of the Author are to be
provided in the single document which is not provided in this document.
THE 77th MAROONBOOK CITATION FORMAT
Certain terms in the Article, for example VAT, are not spelled out before
introducing the acronym, in violation of Rule 2.1(d) of the University of Chicago

Manual on Legal Citation.

The citation format of the Books and Articles by the Author are not in accordance
with Rule 4.1(C) and Rule 4.5(B) of the University of Chicago Manual on Legal

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Citation as proper parentheses have not been provided to indicate the publisher

name and year of publication.

The citation format of the Journals and Newspaper Articles quoted by the Author
are also not in accordance with Rule 4.4(A) of the University of Chicago Manual
on Legal Citation as title is not italicized, first page and cited page not provided,

and in general, the format not followed.

The citation format for Executive and Administrative Materials is also not in
accordance with Rule 4.9 of the University of Chicago Manual on Legal Citation,

as page numbers not mentioned.

The language of the Article is pedestrian and very matter-of-fact hence; the arguments
and issues are not well-connected.
The Author has divided the Article into Chapters which makes the entire Article even
less connected and a mere collection of facts.
Though the Article is well-researched the presentation of ideas and thoughts is not up
to the mark.
The Article reads as if it is just a compendium of information that is vaguely
connected. Every piece of information is arranged in points and hence the ideas are
not well-connected.
The subject has not been dealt with in depth and the Article would be difficult to
understand for readers not too familiar with Taxation rules and regulations. It should
have been made more presentable to the layman.
Since the language is very crude and a lot of information is just jumbled together, it
does not hold on to the interest of the reader effectively.

In the light of the above analysis and review of the Sample Article which is not in
accordance with the regulations stated in the Editorial Policy of The GNLU Law Review, and
has other serious limitations which prevent it from being well-written, interesting and an
original treatment of legal problems the Article should be REJECTED by The GNLU Law
Review.

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SOHAM MOOKHERJEE
10B129
1ST YEAR
GUJARAT NATIONAL LAW UNIVERSITY

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