Supreme Court Judgements on GST By Dr. Sanjiv Agarwal

Supreme Court Judgements on GST By Dr. Sanjiv Agarwal

The roots of Supreme Court find place in the Constitution of India itself and is the Supreme Judicial Authority of India. It is the highest and independent court of the Republic of India. The law declared by the Supreme Court becomes binding on all courts at all levels within India including Union and State Governments. The importance, relevance and legality of Supreme Court judgments is well-settled and are considered to be law of land.

The present book, (Supreme Court Judgments on GST) is a comprehensive digest of Supreme Court judgments on Goods and Services Tax (GST). This is perhaps the first publication of its kind covering almost all cases on Goods and Services Tax (GST) heard and decided by Supreme Court of India

This digest of Supreme Court cases is divided into 18 Chapters covering various aspects of law on taxation of GST which is now over 5 years old. The digest captures almost all judgments pronounced by the Apex Court and reported during this period i.e., June, 2017 to October, 2022 in various journals / websites. The cases have been summarized, tabulated and arranged in a reader friendly manner. For easy reference, search words are also provided

Key Features

• First book in India on Supreme Court judgments covering GST
• Almost all decisions pronounced and reported during 2017- October, 2022 covered
• Incorporates summary and full text of judgments
• Summary of each case tabulated for quick reference
• Cases divided into 18 Chapters for easy comprehension
• Search words to help locate the relevant case laws
• Alphabetical list of cases for quick search / reference
• Multiple citations from reporting journals
• Cases arranged in Chapter wise descending chronological order as per the date of judgment.
• Important legal maxims and abbreviations given as appendices in the book
• Authored by professionals engaged in the subject of GST

Contents

1. Constitutional Validity
2. Levy and Collection of Tax
3. Valuation of Supply
4. Input Tax Credit.
5. Registration
6. Return
7. Refunds
8. Assessment and Adjudication
9. Inspection, Investigation Search, Seizure and Arrest..
10. Demand and Recovery
11. Appeal
12. Offences and Penalties
13. Transitional Provisions
14. Anti-Profiteering
15. Integrated Goods and Services Tax
16. IGST Refunds – Zero Rated or SEZ
17. Goods and Services Tax Compensation
18. Miscellaneous

About the Author

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), aged 60, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a postgraduate in Accountancy and Business Statistics from the University of Rajasthan,Jaipur. Dr. Agarwal has over thirty-five years of professional experience as a practicing Chartered Accountant with vast exposure Indirect Taxation including Service Tax, Goods and Services Tax (GST), corporate laws, corporate governance and financial services.

Ms. Neha Somani, ACA is a promising Chartered Accountant in practice having qualified in November 2014. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in
different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training.