Apex Court & High Court GST Case Law – 2017 to 2025

Description

Apex Court & High Court GST Case Law – 2017 to 2025 is an authoritative compilation of 100+ landmark GST judgments of the Supreme Court of India and leading High Courts, curated under the aegis of AIFTP and published by Taxmann.

Following noteworthy features:

• [Comprehensive Coverage of High-Impact Judgments] The book captures rulings that define the GST architecture:
  • Mohit Minerals (SC) – Ocean freight levy
  • Safari Retreats (SC) – ITC on immovable property
    • Radha Krishan Industries (SC) – Provisional attachment safeguards
      CERC, Goa University, Bengaluru North University – Taxability of statutory bodie
  • Tonbo Imaging, AU Finja Jewels – Export refund valuation
  • Multiple rulings on Rule 86A, Section 83, Sections 129/130, Section 69 (arrest), Section 16(4)
• [Thematically Organised for Practical Use] Judgments are arranged into 25 chapters covering:
  • Supply | Levy | Exemption | IGST | Valuation | Classification | ITC | Registration | Returns | Refund | Audit | Notices | Recovery | Attachment | Appeal | Revision | Penalties | Detention & Confiscation | Search & Seizure | Arrest | RTI | IBC interplay | Rectification | Service of Notice
• [Uniform Case-digest Format] Each ruling includes:
  • Issue Involved
  • Court’s Reasoning
  • Findings
  • Practical Implications
• [Unmatched Depth in ITC Jurisprudence] Covers time limits under Section 16(4), burden of proof under Section 16(2)(c), blocking of ledger under Rule 86A, amalgamation-related ITC transfer, towers and immovable property, portal errors, and wrong classification between IGST/CGST/SGST
• [Extensive Focus on Enforcement] Captures judicial limits on:
  • Provisional attachment of bank accounts/cash credit
  • Forced recovery during investigation
  • Summons and arrest powers
  • Search and seizure standards
  • Detention without evidence of intent to evade
• [Research Utilities] Includes a detailed Table of Cases (alphabetical) and a Subject Index mapping every contentious issue to its judicial treatment.

The coverage of the book is as follows:

• Parallel Proceedings
  • Supreme Court interpretation of Section 6(2), defining when the Centre and State are barred from simultaneous investigations
• Supply
  • Mutuality, vouchers, leasehold rights, statutory functions, partial construction, business test in public bodies
• Levy & Exemption
  • Re-imports, mismatch disputes, residential dwelling exemption, hostels, agricultural services, annuity in lieu of tolls
• IGST & Intermediary
  • Core rulings on intermediary vs. export of service, place of supply rules, and ocean freight
• Valuation
  • Land deduction, subsidy vs. discount, validity of deeming fiction, valuation caps under zero-rated supplies
• Classification
  • Notable decisions include flavoured milk, composite goods, and works contracts
• ITC
  • Time-bar, eligibility, blocked credits, mismatch, retrospective cancellation, amalgamation, immovable property, supplier default
• Refund
  • Inverted duty structure, zero-rated supplies, valuation disputes, compensation cess, CA-certified realisation, closure of business, delayed refunds and interest
• Registration, Returns, Audit
  • Suspension and cancellation, rectification of errors, scope of audit post-cancellation, and timelines
• Notices, Recovery & Attachment
  • SCN validity, portal service issues, coercive recovery, attaching cash credit, and invalid attachments through letters
• Detention & Confiscation (Sections 129 & 130)
  • Requirement of intent, necessity of reasoned order, distinction between detention and confiscation
• Search, Seizure, Summons & Arrest
  • Role of ‘reasons to believe’, safeguards under Radhika Agarwal, applicability of Arnesh Kumar principles, procedural rights, bail jurisprudence
• IBC & GST Interplay
  • Whether GST liabilities survive resolution, treatment of claims, and the impact of the moratorium

The book follows a three-level structure for maximum usability:

• Macro-level | Chapter-wise Grouping – Each of the 100+ cases is placed under a clearly defined thematic chapter, enabling quick topic-based research
• Case-level | Uniform Analytical Format – Each judgment includes:
  • Court name & citation
  • Date
  • Issue(s) framed
  • Key legal reasoning
  • Outcome (in favour of department or assessee)
  • Practical impact
• Reference Tools
  • Detailed Table of Cases arranged alphabetically
  • Subject Index spanning several pages