π Litigation under Goods and Services Tax (GST) | 2nd Edition (2024)
βοΈ Authored by Shankey Agrawal | ποΈ Published by Taxmann
βοΈ An In-Depth Legal Analysis of Contentious Issues Under GST Law
π Updated as per Finance (No. 2) Act, 2024 and 54th GST Council Meeting (Sept 2024)
π Key Highlights:
β
Comprehensive Overview of GST Litigation
Covers evolving disputes, legal controversies, and future challenges under Indiaβs GST regime.
β
Landmark Judgments & Advance Rulings
Explains pivotal cases like Mohit Minerals and Calcutta Club with their litigation impact.
β
Constitutional & Legal Framework
Detailed analysis of the constitutional basis of GST and interpretation issues surrounding it.
β
Technology & GSTN Challenges
Explores tech-driven compliance hurdles and GSTN-induced litigation.
β
Enforcement & Recovery Mechanisms
Covers search & seizure, arrest, bail, and judicial remedies with practical insights.
π Structure of the Book:
Background & Trends in GST Litigation
Historical & constitutional context
Administrative structure and litigation trends
Transactional Disputes & Legal Provisions
Classification, valuation, ITC eligibility
Landmark judgments and legislative fixes
Core GST Concepts
Composite vs. mixed supply, place of supply
Procedural aspects: registration, return, audit, appeal
Robust Enforcement Framework
Anti-evasion provisions: seizure, arrest, recovery
Remedies: bail, writs, judicial intervention
Technology, GSTN & Legal Impact
Systemic glitches and litigation trends from e-compliance
Advance Rulings & Judicial Trends
Conflicting rulings and interpretative challenges
Case Studies & Key Judgments
Deep dive into real-world litigation and its outcomes
Future of GST Litigation
Speculative disputes and emerging grey areas
Recent amendments aiming to reduce litigation
π©ββοΈ Who Should Read This Book?
GST Practitioners & Lawyers
Chartered Accountants & Tax Professionals
Students of Tax Law & Public Policy
Department Officers & Adjudicating Authorities
π A strategic legal guide to navigate Indiaβs most litigated tax reform β offering clarity, foresight, and grounded legal reasoning.