New Book on GST Namely “Compendium of Judicial Pronouncements (Relevant under GST Regime)” Authored by Dr. Sanjiv Agarwal and published by “Bloomsbury Publishing India Pvt. Ltd.”. Book is priced Rs. 1995/- and have 1150+ Pages.
Highlights of the Book
- Judicial interpretation of tax laws
- Cases focused on indirect taxes and provisions relevant for Goods & Services Tax (GST)
- Unique digest of over 3600 Judicial Pronouncements relevant for GST
- Covered under 30 Chapters for better comprehension & understanding
- Case laws arranged chronologically alongwith alphabetical index
- Gist of relevant statutory provisions of GST laws at beginning of each Chapter
About the Book
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 its own kind, this digest has been divided into thirty chapters covering almost 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 & Service Tax so far. The gist or extracts of statutory provisions of CGST Act / UTGST Act/ SGST / 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 alphabetical index of case laws digested, besides meaning of important legal maxims generally used.
Key Features of the Book
- Interpretations useful to understand GST laws
- Covers principles of interpretation of tax laws
- Useful interpretation of various terms / phrases / expressions used in tax laws
- Multiple citations of cases reported
- Special chapter on GST cases reported so far
- Relevant and important cases reported upto January, 2018 digested
- Meanings of legal maxims
It is hoped that the Book shall be found useful by professionals, tax payers, industry bodies and all other stakeholders in GST.
For any GST related interpretation / queries, please send a mail to asandco@gmail.com