Supreme Court Judgements on GST

CONTENTS

Chapter 1 Constitutional Validity 1
Chapter 2 Levy and Collection of Tax 409
Chapter 3 Valuation of Supply 581
Chapter 4 Input Tax Credit 592
Chapter 5 Registration 683
Chapter 6 Return 697
Chapter 7 Refunds 727
Chapter 8 Assessment and Adjudication 849
Chapter 9 Inspection, Investigation Search, Seizure and Arrest 983
Chapter 10 Demand and Recovery 1200
Chapter 11 Appeals 1268
Chapter 12 Offences and Penalties 1383
Chapter 13 Transitional Provisions 1400
Chapter 14 Anti-Profiteering 1422
Chapter 15 Integrated Goods and Services Tax 1427
Chapter 16 IGST Refunds – Zero Rated or SEZ 1557
Chapter 17 Goods and Services Tax Compensation Cess 1562
Chapter 18 Miscellaneous 1617
Appendix-I Meaning of Important Legal Maxims 1640
Appendix-II Text of relevant Articles of Constitution of India 1647
Appendix-III Abbreviations used in the Book 1658