Compendium of GST Cases with Summary
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Goods and Services Tax (GST) is now more than two years old. Indirect tax in India was levied w.e.f. 1st July, 2017. GST law is not only new but is also evolving with experience as is witnessed by decisions in 37 meetings held so far by the GST Council, the apex forum to decide and recommend on GST legislations & administration and recent amendments as well as judicial pronouncements.
During the last over two years of GST, there have been various issues on which tax payers sought clarity on interpretation of provision of GST laws by way of numerous writ petitions filed in various high courts and the apex court seeking directions to be issued to the tax administration. These writs have been disposed of by the courts in line with the legislative objective and constitutional powers. With the setting up of the Authorities for Advance Ruling (AAR) and National Anti-profiteering Authority (NAA), there have been rulings and orders pronounced by these authorities. Many advance rulings have travelled to the Appellate Authority for Advance Rulings (AAAR) which has affirmed or overruled the advance rulings.
The book is broadly divided into two volumes and five parts. Volume-1 contains Part-I and II and Volume 2 contains Parts III, IV and V. Part I contains cases on constitutional framework and Part II contains cases in 14 Chapters on CGST/SGST Acts. Part III contains cases in 4 Chapters on IGST, Part IV covers Orders of National Anti-profiteering Authority and Part V covers cases on compensation cess.
Cases on advance and appellate rulings have been carved out in a separate book “Compendium of GST Advance Rulings with Summary (including Appellate Rulings)” for comprehensive coverage of cases and advance rulings. This book comprehensively covers majority of all such judicial pronouncements, orders and rulings with summary/gist of judgment and full text arranged and indexed alphabetically, chronologically and subject wise. The legal maxims and list of abbreviations used would help readers in using the book.
India’s first book on judicial pronouncements on GST covering more than 850 cases
Cases reported from October, 2018 upto July, 2019 covered in the book
Covers gist and text of:
– Supreme Court/High Courts Cases on GST
– Orders of National Anti-profiteering Authority (NAA)
Gist of Advance Rulings / Appellate Rulings
To cover more cases in the book, Advance Rulings pronounced by various State Authorities of Advance Rulings (AAR) on GST / Appellate Rulings of Appellate Advance Ruling Authority (AAAR) covered in separate book – Compendium of GST Advance Rulings with Summary (including Appellate Rulings).
List of cases arranged: alphabetically, topic-wise, authority-wise and legislation/section-wise for easy search
Unique Bloomsbury citation to each case
Cases digested by professionals