An Authoritative Digest of Landmark Decisions
This authoritative compendium presents a comprehensive and analytical compilation of landmark Supreme Court judgments on Goods and Services Tax (GST) laws in India. It serves as a definitive guide to understanding the evolving judicial landscape of GST, capturing the Court’s interpretation on crucial issues impacting taxpayers, administrators, and practitioners alike.
The book meticulously covers rulings on constitutional challenges, levy and collection, classification, input tax credit, refund claims, transitional provisions, place of supply, reverse charge, arrests, audits, and more. Each judgment is accompanied by a concise summary, headnote, issue-wise analysis, and practical implications, enabling readers to grasp the ratio and apply it with clarity.
Exhaustive coverage of Supreme Court rulings on GST from 2017 to 2025
Case-wise analysis with facts, legal issues, arguments, and final verdict
Critical commentary on how each decision has influenced GST practice and administration
Includes landmark judgments such as Mohit Minerals, Abbott Healthcare, Hero Motocorp, Canon India, and others
Cross-referencing with relevant sections of CGST, IGST, and SGST Acts
Valuable for tax professionals, legal practitioners, revenue officers, corporates, academicians, and law students
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Introduction to GST and Judicial Interpretation
Role of the Supreme Court in Tax Jurisprudence
Scope and Authority under Article 141 of the Constitution
Legal Framework of GST: Constitutional Provisions, CGST Act, IGST Act
Methodology of Case Analysis
Case Presentation Format: Facts, Issues, Observations, Ratio Decidendi, Implications
Cross-referencing with statutory provisions and circulars
Timeline of Landmark Judgments
Mohit Minerals Pvt. Ltd. v. Union of India (2022)
IGST on Ocean Freight – Reverse Charge Mechanism
Extraterritorial taxation & double taxation concerns
Impact on composite supply and importers
Union of India v. VKC Footsteps India Pvt. Ltd. (2021)
Refund of unutilized ITC on input services under inverted duty structure
Doctrine of reading down and tax policy discretion
Skill Lotto Solutions Pvt. Ltd. v. Union of India (2020)
Taxability of lotteries under GST
Delegated legislation and economic policy
Canon India Pvt. Ltd. v. Commissioner of Customs (2021) (Relevant for pre-GST, but cited in GST audit context)
Jurisdiction of DRI and proper officer – implications for GST investigations
Hero Motocorp Ltd. v. Union of India (2023)
Eligibility of input tax credit on promotional items
Interpretation of "in the course or furtherance of business"
Abbott Healthcare Pvt. Ltd. v. State of Kerala (2022)
Composite supply v. mixed supply in healthcare services
Taxability of medical diagnostic kits supplied along with consultancy
Torrent Power Ltd. v. State of Gujarat (2023)
Supply v. non-supply of electricity under license
Bundled supplies and exemptions
State of Gujarat v. Reliance Industries Ltd. (2024)
Transitional credit disputes and the validity of Rule 117 time limits
Whether limitation can override vested rights
Filco Trade Centre Pvt. Ltd. v. Union of India (2022)
Transitional credit reopening window under Supreme Court directions
Judicial activism in regulatory correction
Bharti Airtel Ltd. v. Union of India (2021)
Rectification of GSTR-3B and claiming ITC
Doctrine of legitimate expectation in tax compliance
Sodexo Food Solutions India v. Union of India (2023)
Refund of accumulated ITC under Section 54
Interpretation of "subject to unjust enrichment"
P.V. Ramana Reddy v. Union of India (2019)
Power to arrest under Section 69
Whether prosecution can precede adjudication
MakeMyTrip India Pvt. Ltd. v. Union of India (2024)
Search & seizure provisions – safeguards and misuse
Proportionality and personal liberty under Article 21
Siddharth v. State of Uttar Pradesh (2021) (Cited in GST arrest jurisprudence)
Arrest before filing of charge sheet – application in tax cases
Dharmendra M. Jani v. Union of India (2022)
Territorial nexus for taxing digital services
Place of supply rules challenged constitutionally
Tata Motors Ltd. v. State of Maharashtra (2023)
Cross-utilization of credits across units
Tax neutrality and internal transfers
E-commerce Operators and Section 9(5)
Judicial commentary on aggregator responsibilities
Tax collection at source and procedural mandates
Statutory Cross-Referencing Table
Mapping of judgments to relevant sections of the CGST/IGST/SGST Acts
Subject-wise Case Law Digest
Classification, ITC, Valuation, Refund, Arrest, Transitional Credit, etc.
Practice Notes and Professional Implications
How to cite these judgments in assessments, audits, and litigation
Summary charts and doctrinal developments
| PH MOTLANI & JATIN SEHGAL Supreme Court Judgements on GST Laws |
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