GST Judicial Precedents

This 2nd Edition of Madhukar Hiregange's GST Judicial Precedents is a comprehensive reference work on judicial decisions and legal developments under the Goods and Services Tax (GST) regime in India. Designed for tax professionals, legal practitioners, businesses the book brings together important judicial precedents to assist in understanding the interpretation and application of GST law.

Authored by experienced professionals including CA Sudhir V.S., Adv. Anil Kumar Bezawada, Adv. Venkata Prasad P., and CA Lakshman Kumar K., this edition serves as a practical guide to the evolving body of GST jurisprudence. The compilation focuses on significant rulings and judicial principles that help readers analyse disputes, interpret statutory provisions, and understand the approach adopted by courts and appellate authorities in GST matters.

The book is particularly useful for: chartered Accountants, tax consultants handling GST matters, advocates and legal professionals involved in indirect tax litigation, GST practitioners, compliance professionals, corporate tax and finance teams, businesses dealing with GST disputes and assessments, researchers and academicians following developments in GST jurisprudence.

By consolidating important GST judicial precedents into a single professional reference, this 2nd Edition provides valuable assistance in legal research, litigation preparation, advisory work, and the practical interpretation of GST law. It is an essential resource for professionals seeking to stay informed about the judicial landscape shaping Goods and Services Tax in India.

Part-I
Chapter-1 - Introduction & GST Overview
Chapter-2 - Legal Remedies Available Under GST
Part-II
Chapter-3 - Principles of Interpretation
Part-III
Chapter-4 - Legal Maxims with Practical Examples
Part-IV
Chapter-5 - Constitutionality
Chapter-6 - Levy & Collection
Chapter-7 - Meaning & Scope of Supply (Taxable Event)
Chapter-8 - Classification, Composite & Mixed Supply
Chapter-9 - Exemptions Under GST
Chapter-10 - Time of Supply
Chapter-11 - Place of Supply
Chapter-12 - Valuation
Chapter-13 - Input Tax Credit
Chapter-14 - Registration, Returns and Payments Summary
Chapter-15 - Refunds
Chapter-16 - Transitional Provisions Under GST
Chapter-17 - Inspection, Search & Seizure + E-Way Bill
Chapter-18 - Assessment & Audit
Chapter-19 - Demands and Adjudication
Chapter-20 - Appeals and Revision
Chapter-21 - Recovery Proceedings
Chapter-22 - Offences and Penalties
Chapter-23 - Anti-Profiteering
Chapter-24 - Amnesty Scheme in Indirect Taxes