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Dr. Sanjiv Agarwal's Supreme Court Judgements on GST

From Commercial Law Publishers
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Author :Dr. Sanjiv Agarwal

Publisher :Commercial Law Publishers

ISBN No :978-9356031722

SKU :CLL995

Edition :1st Edition, 2023

Pages : 800

Format :Paperback

Product Size :27.94 x 20.32 x 3.46 cm

HSN No :49011010

Weight :1 kg 560 g

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Description

Supreme Court Judgements on GST By Dr. Sanjiv Agarwal

The roots of Supreme Court find place in the Constitution of India itself and is the Supreme Judicial Authority of India. It is the highest and independent court of the Republic of India. The law declared by the Supreme Court becomes binding on all courts at all levels within India including Union and State Governments. The importance, relevance and legality of Supreme Court judgments is well-settled and are considered to be law of land.

The present book, (Supreme Court Judgments on GST) is a comprehensive digest of Supreme Court judgments on Goods and Services Tax (GST). This is perhaps the first publication of its kind covering almost all cases on Goods and Services Tax (GST) heard and decided by Supreme Court of India

This digest of Supreme Court cases is divided into 18 Chapters covering various aspects of law on taxation of GST which is now over 5 years old. The digest captures almost all judgments pronounced by the Apex Court and reported during this period i.e., June, 2017 to October, 2022 in various journals / websites. The cases have been summarized, tabulated and arranged in a reader friendly manner. For easy reference, search words are also provided

Key Features

First book in India on Supreme Court judgments covering GST
Almost all decisions pronounced and reported during 2017- October, 2022 covered
Incorporates summary and full text of judgments
Summary of each case tabulated for quick reference
Cases divided into 18 Chapters for easy comprehension
Search words to help locate the relevant case laws
Alphabetical list of cases for quick search / reference
Multiple citations from reporting journals
Cases arranged in Chapter wise descending chronological order as per the date of judgment.
Important legal maxims and abbreviations given as appendices in the book
Authored by professionals engaged in the subject of GST

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Content

Contents

Constitutional Validity
Levy and Collection of Tax
Valuation of Supply
Input Tax Credit.
Registration
Return
Refunds
Assessment and Adjudication
Inspection, Investigation Search, Seizure and Arrest..
Demand and Recovery
Appeal
Offences and Penalties
Transitional Provisions
Anti-Profiteering
Integrated Goods and Services Tax
IGST Refunds – Zero Rated or SEZ
Goods and Services Tax Compensation
Miscellaneous

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About the Author

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), aged 60, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow member of the Institute of Company Secretaries of India (ICSI) besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a postgraduate in Accountancy and Business Statistics from the University of Rajasthan,Jaipur. Dr. Agarwal has over thirty-five years of professional experience as a practicing Chartered Accountant with vast exposure Indirect Taxation including Service Tax, Goods and Services Tax (GST), corporate laws, corporate governance and financial services.

Ms. Neha Somani, ACA is a promising Chartered Accountant in practice having qualified in November 2014. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in
different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training.

Product Summary

Dr. Sanjiv Agarwal's Supreme Court Judgements on GST By Commercial Law Publishers

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