AIFTP X Taxmanns Apex Court & High Court GST Case Law | 2017 to 2025 Curated Compendium of 100+ Landmark Judgements from SC &

Apex Court & High Court GST Case Law 2017 to 2025 is an authoritative and exhaustively researched compendium of 100+ landmark judgments delivered by the Supreme Court of India and major High Courts since the inception of the GST regime. Developed under the auspices of the All India Federation of Tax Practitioners (AIFTP) and published by Taxmann, this work distils eight years of evolving GST jurisprudence into clear, precise, and analytically structured case digests.The book bridges statutory provisions, rules, notifications, and judicial interpretation by presenting each ruling in a format that highlights the legal issue, the courts reasoning, and its practical implications for litigation, compliance, and tax planning. Its depth is strengthened by the inclusion of rulings on key doctrinal questionssuch as mutuality, intermediary status, place of supply, valuation, ITC eligibility, confiscation, arrest, provisional attachment, and scope of adjudicationas well as complex process questions around limitation, service of notices, procedural fairness, and powers of investigation. This volume stands as a singlesource reference for practitioners who need both breadth of coverage and granular insights into how Indian courts have shaped GST law.This book is intended for the following audience: Tax Litigators & GST Practitioners Advocates, Chartered Accountants, and consultants who prepare writ petitions, replies to SCNs, appellate submissions, and strategy notes based on binding/jurisdictional case law Corporate Tax Heads & InHouse Counsel CFOs, tax managers, and compliance teams in manufacturing, services, infrastructure, IT/ITES, logistics, and regulated sectors needing authoritative guidance on ITC, valuation, exemptions, refunds, audits, and enforcement actions Government Officers & Enforcement Authorities GST officials involved in audit, investigation, provisional attachment, arrest, recovery, and adjudication will find judicial boundaries on departmental powers clearly laid out Academicians, Researchers & Students Useful for doctrinal research, teaching GST law, examining jurisprudential trends, and analysing how fiscal federalism has evolved post2017 Trade and Industry Organisations Bodies preparing representations or policy submissions will benefit from a consolidated understanding of judicial reasoning across High Courts and the Supreme CourtThe Present Publication is the Latest Edition, commissioned by AIFTP and published exclusively by Taxmann. It is authored by CA. Siddeshwar Yelamali, Adv. Bhanu Murthy J.S. & CA. T.N. Raghavendra, with the following noteworthy features: [Comprehensive Coverage of HighImpact Judgments] The book captures rulings that define the GST architecture:o Mohit Minerals (SC) Ocean freight levyo Safari Retreats (SC) ITC on immovable propertyo Radha Krishan Industries (SC) Provisional attachment safeguards CERC, Goa University, Bengaluru North University Taxability of statutory bodieso Tonbo Imaging, AU Finja Jewels Export refund valuationo 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:o 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 Casedigest Format] Each ruling includes:o Issue Involvedo Courts Reasoningo Findingso 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, amalgamationrelated ITC transfer, towers and immovable property, portal errors, and wrong classification between IGST/CGST/SGST [Extensive Focus on Enforcement] Captures judicial limits on:o Provisional attachment of bank accounts/cash credito Forced recovery during investigationo Summons and arrest powerso Search and seizure standardso 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 Proceedingso Supreme Court interpretation of Section 6(2), defining when the Centre and State are barred from simultaneous investigations Supplyo Mutuality, vouchers, leasehold rights, statutory functions, partial construction, business test in public bodies Levy & Exemptiono Reimports, mismatch disputes, residential dwelling exemption, hostels, agricultural services, annuity in lieu of tolls IGST & Intermediaryo Core rulings on intermediary vs. export of service, place of supply rules, and ocean freight Valuationo Land deduction, subsidy vs. discount, validity of deeming fiction