ABOUT THE BOOK
Goods and Services Tax (GST) is a new indirect tax levied w.e.f. 1 July 2017 in India and the tax law is not only new but in the process of evolution as being witnessed by the decisions of the GST Council, the supreme forum to decide and recommend on GST legislations and administration.
During the last one year of GST, there have been issues on which taxpayers had sought clarity on the interpretation of various provisions of the GST laws. Various writ petitions have been filed in the High Courts of the country seeking directions to be issued for tax administration. These writs have been disposed of by courts in line with the legislative objective and constitutional powers. With the setting up of Authorities for Advance Ruling (AAR) and Anti-profiteering (NAA), rulings and orders have also been pronounced by these authorities. This book comprehensively covers majority of all such judicial pronouncements, orders, and rulings with the summary/gist and full text of the judgment.
