Compendium of GST Cases with Summary (2 Vol Set) at Meripustak

Compendium of GST Cases with Summary (2 Vol Set)

Books from same Author: Dr Sanjiv Agarwal and Neha Somani

Books from same Publisher: Bloomsbury India

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  • General Information  
    Author(s)Dr Sanjiv Agarwal and Neha Somani
    PublisherBloomsbury India
    Edition3rd Edition
    Publish YearSeptember 2019


    Bloomsbury India Compendium of GST Cases with Summary (2 Vol Set) by Dr Sanjiv Agarwal and Neha Somani

    About the Book
    Goods and Services Tax (GST) is now more than two years old. Indirect tax in India was levied w.e.f. 1st July, 2017. GST law is not only new but is also evolving with experience as is witnessed by decisions in 37 meetings held so far by the GST Council, the apex forum to decide and recommend on GST legislations & administration and recent amendments as well as judicial pronouncements.
    During the last over two years of GST, there have been various issues on which tax payers sought clarity on interpretation of provision of GST laws by way of numerous writ petitions filed in various high courts and the apex court seeking directions to be issued to the tax administration. These writs have been disposed of by the courts in line with the legislative objective and constitutional powers. With the setting up of the Authorities for Advance Ruling (AAR) and National Anti-profiteering Authority (NAA), there have been rulings and orders pronounced by these authorities. Many advance rulings have travelled to the Appellate Authority for Advance Rulings (AAAR) which has affirmed or overruled the advance rulings.
    The book is broadly divided into two volumes and five parts. Volume-1 contains Part-I and II and Volume 2 contains Parts III, IV and V.  Part I contains cases on constitutional framework and Part II contains cases in 14 Chapters on CGST/SGST Acts. Part III contains cases in 4 Chapters on IGST, Part IV covers Orders of National Anti-profiteering Authority and Part V covers cases on compensation cess. 
    Cases on advance and appellate rulings have been carved out in a separate book “Compendium of GST Advance Rulings with Summary (including Appellate Rulings)” for comprehensive coverage of cases and advance rulings. This book comprehensively covers majority of all such judicial pronouncements, orders and rulings with summary/gist of judgment and full text arranged and indexed alphabetically, chronologically and subject wise. The legal maxims and list of abbreviations used would help readers in using the book.
    Key Features
    India's first book on judicial pronouncements on GST covering more than 850 cases
    Cases reported from October, 2018 upto July, 2019 covered in the book
    Covers gist and text of:
    Supreme Court/High Courts Cases on GST
    Orders of National Anti-profiteering Authority (NAA)
    Gist of Advance Rulings / Appellate Rulings
    To cover more cases in the book, Advance Rulings pronounced by various State Authorities of Advance Rulings (AAR) on GST / Appellate Rulings of Appellate Advance Ruling Authority (AAAR) covered in separate book – Compendium of GST Advance Rulings with Summary (including Appellate Rulings).
    List of cases arranged: alphabetically,  topic-wise, authority-wise and legislation/section-wise for easy search
    Unique Bloomsbury citation to each case
    Cases digested by professionals
    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 post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy for the title “A Conceptual Approach to Corporate Governance: Preparation for Global Interface” from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI).
    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. He has to his credit a large number of published articles in various professional journals, websites and economic dailies on various professional subjects including service tax, GST, accounting standards, corporate laws and corporate governance.
    He has so far authored/edited more than 30 books on various professional subjects. Some of his popular books on indirect taxation, GST and corporate laws include:
    Service Tax Case Digest,
    A Handbook of Service Tax: Law, Practice & Procedures,
    Treatise on Service Tax,
    Guide to Service Tax,
    Accounting Standards and Corporate Practices,
    Guide to Accounting and Accounting Standards,
    Manual of Accounting Standards,
    Commentary on the Companies Act, 1956,
    Audit Committee and Corporate Governance,
    Guide to Goods & Services Tax (January 2016),
    A Complete Guide to GST: Ready Reckoner in Q&A Format.
    (1e, November, 2016; 2e, October, 2017),
    Goods & Services Tax - Law & Practice (April, 2017),
    Goods & Services Tax - Law, Concepts & Impact Analysis of Select Industries (2e, May, 2017),
    Goods & Services Tax – Law, Concepts & Impact Analysis for Traders and Service Providers (August, 2017),
    Goods & Service Tax – Law, Concepts & Impact Analysis for Industry and Manufacturing Sector (September, 2017).
    Compendium of Judicial Pronouncements - Relevant under GST regime (January, 2018)
    Compendium of GST Advance Authority Rulings with Summary
    Additionally, Dr. Agarwal has been running an e-newsletter named Service Tax Counsellor on Service Tax since 1999 and another thrice-monthly e-newsletter on Goods & Services Tax (GST) named GST Counsellor, since July 2015. He has been the founder editor of Service Tax Journal, India’s first exclusive journal on Service Tax and has also co-edited Current Taxcom News (a weekly tax journal). He regularly writes on indirect taxes including GST for professional journals of ICAI, ICSI, Excise Law Times, Service Tax Review, GST Law Times, Business Advisor,,,, current tax reporter and other professional/economic/trade journals etc.
    He is an active participant and speaker/faculty at National and Regional Seminars and Conferences on various professional topics organized by ICAI, ICSI, ICWAI and Apex Chambers. He is also a visiting faculty at various Management Institutes and Banks. He has addressed a large number of conferences, seminars/webinars including in-house training sessions on service tax, GST and other topics for Central/ State Governments, PSUs, ICAI/ ICSI/corporate houses etc. His workshops/master classes on Service Tax and GST are popular amongst professionals and corporate executives. Central Government (now MCA) had nominated him as a member on the Working Group constituted for suggesting changes in Companies Act to implement good Corporate Governance in 2002-03. He has been a member of Secretarial Standards Board (SSB) constituted by the ICSI for five terms, member of Expert Advisory Board of ICSI for three terms and has also been a member of Indirect Tax Committee of ICAI in 2009-10. He is presently a member of Advisory Group on GST constituted by the ICSI, member of Group for Tax reforms constituted by J & K Government and Chairman of GST Steering Committee of Board of Jammu and Kashmir Bank Ltd.
    He is also actively associated with the Institute of Chartered Accountants of India, The Institute of Company Secretaries of India, various apex level Chambers of Commerce & Industries, various Trade Bodies, and Stock Exchanges. He has been a SEBI nominated director on the Board of Jaipur Stock Exchange Ltd. and JSEL Securities Ltd. and an independent director on the Board of State Bank of Bikaner & Jaipur (a SBI Group Bank), Rajasthan Financial Corporation and other companies. He is presently an independent director on the Board of Jammu & Kashmir Bank Ltd. and few other companies.
    He is one of the founders of Corporate Knowledge Foundation (CKF), a corporate training organisation.
    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.
    She has adequate exposure on audits and due diligence in areas of Service Tax, Goods and Services Tax and anti-profiteering issues. She handles adjudication and appellate matters in Service Tax / GST and has been instrumental in the GST migration and preparedness for corporate clients.
    She has an academic bent of mind with a flair for public speaking, writing articles in reputed professional journals and websites. She has also actively undertaken corporate training programmes for clients and organizations. She has also actively contributed in books on Service Tax & Goods and Services Tax authored by Dr. Sanjiv Agarwal and GST related publications of the Institute of Company Secretaries of India.
    She is a partner with M/s Agarwal Sanjiv & Company, Jaipur