Compendium of GST Cases with Summary (Second edition, 2 volumes)


  • Author : Sanjiv Agarwal, Neha Somani
  • Edition : 2019 Edition
  • Date of Publication : 30.11.2018
  • Binding : Paperback
Categories: ,



Goods and Services Tax (GST) is a new Indirect tax in India levied w.e.f. 1st July, 2017 and this GST law is not only new but is evolving with experience as is witnessed by decisions of GST Council, the apex forum to decide and recommend on GST legislations & administration and recent amendments as well as judicial pronouncements.
During the last 17-18 months of GST, there have been various issues on which tax payers sought clarity on interpretation of provision of GST laws by way of writ petitions. There have been numerous writ petitions filed in various high courts of country and apex court seeking directions to be issued to tax administration. These writs have been disposed of by courts in line with the legislative objective and constitutional powers. With the setting up of Authorities for Advance Ruling (AAR) and National Anti-profiteering Authority (NAA), rulings and orders have also been pronounced by these Authorities. Many advance rulings have travelled to Appellate Authority for Advance Rulings (AAAR).
The book is broadly divided into five parts- Part I contains cases on Constitutional framework, Part II contains cases in 15 Chapters on CGST/SGST Acts, Part III contains cases in 4 Chapters on IGST, Part IV covers cases on Compensation Cess and Part V contains Advance and Appellate Rulings. This book comprehensively covers majority of all such judicial pronouncements, orders and rulings with summary/gist of judgment and full text arranged and indexed alphabetically, chronologically and subject wise. The legal maxims and list of abbreviations used would help readers in using the book.
Key features
Covers around 550 judicial pronouncements digested and included
Gist as well as full text of cases incorporated
Covers gist and text of:
– Supreme Court/High Courts Cases on GST
– Advance Rulings pronounced by various State Authorities of Advance Rulings (AAR) on GST
– Appellate Rulings of Appellate Advance Ruling Authority (AAAR)
– Orders of National Anti-profiteering Authority (NAA)
Alphabetical index of cases digested
Multiple citations to cases provided
Covers meaning of important legal maxims/abbreviations used


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