A comprehensive digest of judicial pronouncements on indirect taxes relevant to Goods and Services Tax (GST) covering important and landmark case laws, pronouncements of Tribunal, High Courts and Supreme Court of India including foreign cases.
One of its own kind, this compendium has been divided into thirty chapters covering almost the entire gamut of GST laws brought into force from 1st July 2017. A separate chapter exclusively digests most of the judicial pronouncements delivered by various High Courts on Goods & Services Tax so far. The gist or extracts of statutory provisions of CGST Act/UTGST Act/SGST Act/IGST Act have also been provided at the beginning of each Chapter to provide the relevant law pertaining to the Chapter and erstwhile provisions, if relevant. Since the principles of interpretation remain the same, the work provides sound and legal basis to understand and interpret the GST laws.
The book also contains an alphabetical index of case laws digested, besides meaning of important legal maxims generally used.
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