Supreme Court Judgements on GST

Book Details

Preface to third edition	iii
Search Words	xi
List of Cases Covered	xvii
Table of Cases	xxxvii

Chapter 1 Constitutional Validity	1
Chapter 2 Levy and Collection of Tax	409
Chapter 3 Valuation of Supply	581
Chapter 4 Input Tax Credit	592
Chapter 5 Registration	683
Chapter 6 Return	697
Chapter 7 Refunds	727
Chapter 8 Assessment and Adjudication	849
Chapter 9 Inspection, Investigation Search, Seizure and Arrest	983
Chapter 10 Demand and Recovery	1200
Chapter 11 Appeals	1268
Chapter 12 Offences and Penalties	1383
Chapter 13 Transitional Provisions	1400
Chapter 14 Anti-Profiteering	1422
Chapter 15 Integrated Goods and Services Tax	1427
Chapter 16 IGST Refunds – Zero Rated or SEZ	1557
Chapter 17 Goods and Services Tax Compensation Cess	1562
Chapter 18 Miscellaneous	1617
Appendix-I Meaning of Important Legal Maxims	1640
Appendix-II Text of relevant Articles of Constitution of India	1647
Appendix-III Abbreviations used in the Book	1658

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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