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πŸ“˜ Litigation under Goods and Services Tax (GST) | 2nd Edition (2024)
✍️ Authored by Shankey Agrawal | πŸ›οΈ Published by Taxmann

βš–οΈ An In-Depth Legal Analysis of Contentious Issues Under GST Law
πŸ” Updated as per Finance (No. 2) Act, 2024 and 54th GST Council Meeting (Sept 2024)


πŸ”‘ Key Highlights:

βœ… Comprehensive Overview of GST Litigation
Covers evolving disputes, legal controversies, and future challenges under India’s GST regime.

βœ… Landmark Judgments & Advance Rulings
Explains pivotal cases like Mohit Minerals and Calcutta Club with their litigation impact.

βœ… Constitutional & Legal Framework
Detailed analysis of the constitutional basis of GST and interpretation issues surrounding it.

βœ… Technology & GSTN Challenges
Explores tech-driven compliance hurdles and GSTN-induced litigation.

βœ… Enforcement & Recovery Mechanisms
Covers search & seizure, arrest, bail, and judicial remedies with practical insights.


πŸ“š Structure of the Book:

  1. Background & Trends in GST Litigation

    • Historical & constitutional context

    • Administrative structure and litigation trends

  2. Transactional Disputes & Legal Provisions

    • Classification, valuation, ITC eligibility

    • Landmark judgments and legislative fixes

  3. Core GST Concepts

    • Composite vs. mixed supply, place of supply

    • Procedural aspects: registration, return, audit, appeal

  4. Robust Enforcement Framework

    • Anti-evasion provisions: seizure, arrest, recovery

    • Remedies: bail, writs, judicial intervention

  5. Technology, GSTN & Legal Impact

    • Systemic glitches and litigation trends from e-compliance

  6. Advance Rulings & Judicial Trends

    • Conflicting rulings and interpretative challenges

  7. Case Studies & Key Judgments

    • Deep dive into real-world litigation and its outcomes

  8. Future of GST Litigation

    • Speculative disputes and emerging grey areas

    • Recent amendments aiming to reduce litigation


πŸ‘©β€βš–οΈ Who Should Read This Book?

  • GST Practitioners & Lawyers

  • Chartered Accountants & Tax Professionals

  • Students of Tax Law & Public Policy

  • Department Officers & Adjudicating Authorities

πŸ“Œ A strategic legal guide to navigate India’s most litigated tax reform – offering clarity, foresight, and grounded legal reasoning.