📘 Litigation under Goods and Services Tax (GST) | 2nd Edition (2024)
✍️ Authored by Shankey Agrawal | 🏛️ Published by Taxmann

⚖️ An In-Depth Legal Analysis of Contentious Issues Under GST Law
🔍 Updated as per Finance (No. 2) Act, 2024 and 54th GST Council Meeting (Sept 2024)

🔑 Key Highlights:

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

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

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

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

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

📚 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

👩‍⚖️ Who Should Read This Book?

• GST Practitioners & Lawyers

• Chartered Accountants & Tax Professionals

• Students of Tax Law & Public Policy

• Department Officers & Adjudicating Authorities

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