Compendium of GST Cases with summary

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About the Book

You have in your hands the fifth edition of the bi-annual publication on judicial pronouncements on GST laws comprising of gist of (summary) along with the full text of judgments arranged chronologically and alphabetically.

The book is structured into three major parts, viz, General & Constitutional matters, Central & State GST and Integrated GST including Compensation Cess  and further divided into 21 chapters in 2 volumes.

This edition covers cases from various High Courts and Supreme Court reported from January 2020 – June 2020.

Pronouncements of Advance Ruling Authority (AAR), Appellate Advance Ruling Authority (AAAR) and National Anti-profiteering Authority (NAA) may be referred to in respective separate books.

Highlights

  • India’s first case digest on Supreme Court/High Court pronouncements on GST
  • This edition covers cases reported from January 2020 – June 2020
  • List of cases arranged:

–     date wise,

–     alphabetically,

–     topic/chapter wise,

–     court (authority) – wise,

–     legislation/legal provision wise,

–     search word wise

  • Search words provided for easy search/identification of cases
  • Gist of cases digested by experienced tax professionals

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