Commercial's Supreme Court Judgements on GST - Book by Dr. Sanjiv Agarwal & CA (Dr.) Neha Somani

Edition : 3rd (2025)

This 3rd Edition 2025 of Supreme Court Judgements on GST is an authoritative compilation of landmark rulings by the Hon’ble Supreme Court of India on matters concerning the Goods and Services Tax (GST) regime. It serves as an essential reference for legal practitioners, tax professionals, academicians, and businesses seeking clarity on the interpretation and application of GST laws as adjudicated at the highest judicial level.

The book provides a structured presentation of judgments, with case summaries, ratio decidendi, and legal principles emerging from each decision. Updated with all significant rulings up to early 2025, it ensures readers have access to the most recent and relevant judicial precedents affecting GST administration and compliance.

The content covers:

• Supreme Court judgments on GST, including transitional credit, classification disputes, and valuation issues

• Detailed case analyses with statutory references and commentary

• Digest of judgments in an easy-to-navigate format

• Impact assessment of rulings on taxpayers, businesses, and government policy

• Cross-references to related statutory provisions, circulars, and notifications

• Special coverage of constitutional challenges and interpretation of key GST provisions

• Practical insights for professionals on the applicability of rulings in advisory, compliance, and litigation matters

This edition is particularly suitable for:

• Lawyers and litigators engaged in GST-related disputes before courts and tribunals

• Chartered accountants, cost accountants, and GST practitioners advising clients on contentious issues

• Academicians and students of law seeking a comprehensive GST case-law resource

• Corporate tax teams ensuring compliance in light of evolving judicial interpretation

Whether used in the courtroom, boardroom, or classroom, this updated edition delivers an indispensable legal resource for understanding how India’s apex court has shaped the GST landscape in 2025.