GST Judicial Precedents

This GST Judicial Precedents (Edition: June 2023) by Madhukar Narayan Hiregange, Sudhir V. S., Anil Kumar Bezawada, and Venkata Prasad P. serves as a consolidated and authoritative reference on landmark judgments, orders, and rulings under the Goods and Services Tax (GST) regime. It is an indispensable guide for tax professionals, lawyers, academicians, and businesses aiming to understand the evolving interpretation of GST laws through judicial pronouncements.

The book compiles significant rulings from the Supreme Court, High Courts, and GST Appellate Authorities across India, with a focus on practical application and legal reasoning. Each precedent is presented with clear factual backgrounds, the issues involved, the court’s findings, and key takeaways for readers.

The content includes:
• A comprehensive collection of judicial pronouncements from 2017 till mid-2023
• Case laws covering classification disputes, place of supply, valuation, input tax credit, exemptions, refunds, transitional provisions, penalties, and procedural matters
• Detailed headnotes summarising each case for quick reference
• Analysis of trends in judicial interpretation impacting GST compliance and litigation strategy
• References to relevant statutory provisions, notifications, and circulars linked with the judgments
• Practical insights for tax planning, risk mitigation, and litigation management

This edition is particularly suitable for:
• Advocates and litigators handling GST disputes
• Chartered accountants and tax consultants involved in advisory and compliance work
• In-house tax teams and compliance officers in corporates
• Law students and researchers studying GST jurisprudence
• Policy analysts examining trends in GST litigation

Whether used in the courtroom, the corporate office, or as part of academic research, this volume provides a reliable and structured approach to navigating GST case law, helping professionals stay aligned with the latest judicial developments in indirect taxation.