You have in your hands the sixth edition of the bi-annual publication on judicial pronouncements on GST laws comprising of analysis of select cases 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 22 chapters.
This edition covers select cases from various High Courts and Supreme Court reported from July 2020 - Dec 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 analysis of select cases reported from July 2020 - Dec 2020
List of cases arranged:
-alphabetically,
-topic/chapter wise,
-authority - wise,
-legislation/legal provision wise,
Alphabetical search words provided for easy search/identification of cases
Analysis of select cases digested by experienced tax professionals
Also contains synopsis of cases in tabular form