Mr. Padam Kumar Goel, a veteran writer on indirect taxes and an authority on G.S.T. worked in the Commercial Tax Department over 34 years in various capacities. He owned all along his career a glorious regard for his legal expertise in the department. During his last years in the service, he worked as Additional Commissioner (Law) at the Head Quarter in Lucknow alongwith the post of Additional Director (Training) in the Sales Tax Officers Training Institute, Lucknow. He retired as Additional Commissioner, Grade- I from Faizabad Zone in June 2011. His commentary on U.P. Value Added Tax, has surpassed all the records of popularity and has become a “MUST-KEEP” with bench and bar at par in the entire state of U.P. Recently, he has written a book on G.S.T in three volumes which is unique in its entirety. He has written various books on V.A.T and G.S.T. He has been the most attractive speaker in a large number of seminars on GST in various parts of the country. He is an expert in Penal Provisions, Search and Seizure and Appellate Functions. He is M.Sc. in Physics with a degree of LL.B. too. He is an expert consultant in the field of indirect taxes and has specialized knowledge in the matters of V.A.T, Sales Tax, Commercial Tax and G.S.T. When he was in the Department, he worked as a State Representative in various Tribunals for more than 8 years. He has been awarded a number of times for his excellent works in his Department. He is remembered for his benevolent, sweet and helping nature even today by his colleagues.