Supreme Court Judgement on GST

by CA. (Dr.) Sanjiv Agarwal & CA Neha Somani

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About the Book Supreme Court Judgements On GST

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 GSTwhich 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

Constitutional Validity
Levy and Collection of Tax
Valuation of Supply
Input Tax Credit.
Registration
Return
Refunds
Assessment and Adjudication
Inspection, Investigation Search, Seizure and Arrest..
Demand and Recovery
Appeal
Offences and Penalties
Transitional Provisions
Anti-Profiteering
Integrated Goods and Services Tax
IGST Refunds – Zero Rated or SEZ
Goods and Services Tax Compensation
Miscellaneous

About the Author

CA. (Dr.) Sanjiv Agarwal & CA Neha Somani

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), D.Litt. (h.c.) aged 63, 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 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 has recently been conferred with D.Litt (h.c.) from Commonwealth Vocational University, Kingdom of Tonga. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI) and registered on the panel of Independent Director maintained by IICA, Ministry of Corporate Affairs (MCA).

Ms. Neha Somani, B.Com, FCA, PhD (h.c.) is a promising Chartered Accountant in practice having qualified in November 2014. Apart from being a Fellow member of the Institute of Chartered Accountants of India (ICAI), she possesses a PhD degree on the research work done in Goods & Services Tax (GST) from Commonwealth Vocational University, Kingdom of Tonga. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing mainly 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.

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