Supreme Court Judgements on GST

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Description
Highlights
* Supreme Court Judgments on GST
* Digest of Goods and Service Tax (GST) Cases
* Covers Cases Reported from June, 2017 to May, 2024
* Lucid Summary/ gist of Pronouncements
* Easily Searchable by Alphabet/ Topic/ Search words
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
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Table of Contents
Chapter 1. Constitutional Validity
Chapter 2. Levy and Collection of Tax
Chapter 3. Valuation of Supply
Chapter 4. Input Tax Credit
Chapter 5. Registration
Chapter 6. Return
Chapter 7. Refunds
Chapter 8. Assessment and Adjudication
Chapter 9. Inspection, Investigation Search, Seizure and Arrest
Chapter 10. Demand and Recovery
Chapter 11. Appeals
Chapter 12. Offences and Penalties
Chapter 13. Transitional Provisions
Chapter 14. Anti-Profiteering
Chapter 15. Integrated Goods and Services Tax
Chapter 16. IGST Refunds - Zero Rated or SEZ
Chapter 17. Goods and Services Tax Compensation
Chapter 18. Miscellaneous
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Author Details
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 post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy in Corporate Governance for the title “A Conceptual Approach to Corporate Governance: Preparation for Global Interface” from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). Central Government (now MCA) had nominated him as a member on the Working Group constituted for suggesting changes in Companies Act to implement good Corporate Governance in 2002-03. Dr. Agarwal has over thirty-five years of professional experience as a practicing Chartered Accountant with vast exposure in corporate laws, corporate governance, financial services and Indirect Taxation including Service Tax and Goods & Services Tax (GST). He has to his credit a large number of published articles in various professional journals, websites and economic dailies on various professional subjects including service tax, GST, accounting standards, corporate laws and corporate governance.
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