This book is an attempt to explore the following (broad) areas of GST Law that have been contentious between the Department and taxpayers: • Constitutional background of GST & the related controversies • Existing legal controversies • Future legal controversies • Enforcement of provisions of GST o Investigations o Criminal Offences o Remedies This book will prove to be a helpful guide for all GST Practitioners (including Chartered Accountants, Lawyers, etc.) Students & the officers of the Department etc. The Present Publication is the latest 2022 Edition, updated till 31st March 2022, authored by Shankey Agrawal. The coverage of this book includes: • [Background] o Various stages of GST Litigation o Authorities responsible for administering the GST Litigation o Summarising major trends relating to GST litigation since its inception • [Transactions] that have given rise to legal or constitutional issues o Summarising relevant GST provisions for contentious transactions, including implications under the erstwhile taxation scheme o The genesis of the controversy, along with leading judgements on such issues o The present status of each controversy, along with corrective steps or legislative changes after the inception of the controversy • [Basic Concepts] that every GST practitioner must be aware about: o Discussed in detail with the help of relevant legal provisions, rules, departmental circulars, etc. o Legal issues surrounding the concepts have been described in detail, along with the present status of such controversies • [Enforcement & Recovery] mechanism under GST o Anti-evasion provision under GST o Enforcement and related legal challenges o Remedies including bail against arrest proceedings The detailed contents of the book are as follows: • Brief overview of the Litigation Process under GST & Emerging Litigation Trends • Taxation of Intermediary Services under GST • Ocean Freight Service • Online Information Database Access and Retrieval Services (OIDAR Services) • GST on Transfer of Immovable Property • GST on Supply of Electricity • Liability on Supplies made by Clubs and Co-operative Societies to its Members • GST on Betting, Gambling and Lotteries • Inter-corporate Guarantees under GST • Restructuring of Business under GST • GST on Liquidated Damages paid under a Contract • Applicability of GST on Directors’ Remuneration • GST on Licence Fees charged by Government • Gift Cards & Vouchers, including Pre-paid Instruments • Cryptocurrencies • Input Tax Credit-related provision under GST & related Challenges • Valuation of Goods and Services under GST • Composite and Mixed Supply in GST • Import & Export of Goods under GST • Import & Export of Services under GST • Inverted Tax Structure under GST • Anti-profiteering Mechanism • Delegated Legislation: Validity of Sub-ordinate Rules and Notifications • Retrospective amendments under GST Law and their validity • Circulars & Instructions under GST • GST Appellate Tribunal and its’ Constitutional Validity • Eligibility to claim Pre-GST Credits and its transition to GST • Power of States & Centre to amend the erstwhile laws after the introduction of GST • Non-continuity of Area Based Exemptions under GST • Power of Taxation by Municipalities and Local Bodies after the introduction of GST • Concept of Proper Officer and its relevance under GST • Powers of Search and Seizure under GST • Provisional Attachment of Taxpayer’s Property • E-way Bill and Detention of Goods and Vehicles during Transit • Arrest Powers under GST • Bail and other Legal Remedies for Judicial Intervention against Arrest
This book is an authoritative guide to understanding the complex legal landscape of India's Goods and Services Tax (GST). It provides an in-depth examination of the most contentious areas of GST law that have sparked disputes between taxpayers and government authorities. It analyses the critical aspects, such as constitutional challenges, procedural complexities, and evolving legal controversies, which shape the GST litigation framework. The book is structured into four comprehensive sections: • Constitutional Foundation of GST • Key Transactional Disputes • Core GST Concepts • Robust Enforcement and Recovery Mechanisms Each section is supported by a detailed analysis of landmark judgments, statutory provisions, and practical insights into the law's application. It also addresses how technology-driven compliance systems like the GST Network (GSTN) have introduced new challenges. This book is helpful for GST practitioners, including Chartered Accountants, lawyers, students, and department officers. It analyses legal issues, enforcement actions, and the remedies available. The Present Publication is the 2nd Edition, amended by the Finance (No. 2) Act 2024. It covers the recommendations of the 54th GST Council Meeting held on 9th September 2024, and it is authored by Shankey Agrawal, with the following noteworthy features: • [Comprehensive Overview of GST Litigation] This book thoroughly examines GST law, focusing on areas that have sparked disputes between taxpayers and authorities. It covers both current legal controversies and anticipates future issues, providing a thorough understanding of the evolving GST litigation landscape in India • [Constitutional and Legal Framework] The book analyses the constitutional background that shaped GST, providing a detailed analysis of contentious legal provisions. It discusses key transactions that have led to disputes, covering areas like classification, valuation, and input tax credit eligibility • [Landmark Judgments and Advance Rulings] A significant feature of this book is its detailed analysis of landmark court judgments that influenced GST law. It also covers the role of Advance Rulings, explaining how they have clarified, and sometimes complicated, the interpretation of GST provisions. Key cases such as Mohit Minerals and Calcutta Club are discussed to provide readers with a legal perspective on the disputes • [Enforcement and Recovery Provisions] The book discusses the aggressive enforcement mechanisms under GST, including anti-evasion measures, search and seizure, provisional attachment, and arrest powers. It also explains the remedies available to taxpayers, such as bail proceedings and judicial intervention, making it a practical guide for those dealing with enforcement challenges • [Technology and GST Compliance] A unique feature is its examination of the role of technology in GST compliance, particularly the challenges posed by the GST Network (GSTN). The book discusses how technology-driven compliance has revolutionised tax administration but also led to technical glitches that have become a source of litigation • [Core GST Concepts and Practical Guidance] The book explains fundamental GST concepts like input tax credit, place of supply, and composite vs. mixed supplies. It offers practical guidance on procedural aspects such as registration, return filing, audits, and appeals The structure of the book is as follows: • Background and Overview of GST Litigation o Introduction to GST Litigation – Provides a historical and constitutional background of GST, setting the stage for understanding the nature of disputes that have emerged o Administrative Supervision – Discusses the authorities responsible for overseeing GST litigation and how the litigation process has evolved since GST's introduction o Trends of GST Litigation – A detailed examination of litigation trends, from early challenges to current and future legal disputes in the GST framework • Controversial Transactions and Legal Provisions o Transactions Leading to Legal Disputes – This section analyses specific types of transactions that have sparked legal controversies, such as classification of goods and services, valuation issues, and input tax credit eligibility o Landmark Judgments and Resolutions – Analysis of key court decisions that have shaped GST law, including the legal provisions that have been subject to significant litigation o Corrective Legislative Measures – Outlines legislative actions and amendments introduced to address these contentious areas • Core GST Concepts o Basic Concepts of GST – Covers essential concepts every GST practitioner needs to know, including place of supply, composite and mixed supplies, and valuation provisions o Procedural Aspects – Discusses the procedural requirements for compliance, such as registration, return filing, assessments, audits, and appeals o Legal Issues Surrounding Basic Concepts – In-depth look at the controversies around fundamental GST concepts, supported by case laws, departmental circulars, and legal provisions • Enforcement and Recovery Mechanisms o Anti-evasion Provisions – Examines the government's enforcement strategies to combat tax evasion, including search and seizure operations, arrest powers, and provisional attachment of property o Legal Challenges in Enforcement – Discusses the litigation that has arisen from the aggressive enforcement of anti-evasion measures and the legal remedies available to taxpayers o Bail and Judicial Remedies – Provides an overview of legal procedures for dealing with arrests and detentions under GST, including bail applications and judicial intervention • Role of Technology in GST Compliance o Impact of GSTN (Goods and Services Tax Network) – Analysis of how technology plays a role in GST compliance, the challenges taxpayers face due to GSTN glitches, and how these issues have contributed to litigation • Advance Rulings and Judicial Trends o Advance Ruling Authorities – Explores the role of Advance Ruling Authorities in providing clarity on ambiguous GST provisions and how divergent rulings have sometimes added to legal confusion o Judicial Trends in GST – A review of significant judicial trends that have emerged, focusing on how courts have interpreted and applied GST law over time • Landmark Judgments and Case Studies o Notable Court Rulings – Detailed analysis of landmark cases such as Mohit Minerals Pvt. Ltd. (on ocean freight services) and Calcutta Club Ltd. (on mutuality), among others, offering insights into their implications on GST litigation o Practical Case Studies – Provides practical case studies to help readers understand how GST provisions have been challenged in courts and the outcomes of these legal battles • Legislative Amendments and Future Controversies o Future Legal Controversies – Speculates on upcoming areas of litigation based on emerging trends and evolving GST provisions o Corrective Measures and Amendments – Discusses recent legislative amendments aimed at resolving long-standing controversies and their potential to reduce future litigation • Enforcement Remedies and Recovery o Search, Seizure, and Arrest Provisions – A comprehensive guide to enforcement provisions under GST, with detailed discussions on search and seizure operations, arrest procedures, and recovery mechanisms. o Remedies for Taxpayers – Provides analysis of the available legal remedies, including bail, appeals, and interim relief options for taxpayers facing enforcement actions • Additional Topics of Interest o Input Tax Credit – Detailed discussion on input tax credit provisions and related challenges o Composite and Mixed Supplies – Clarification on the distinction between composite and mixed supplies under GST law o Import and Export of Goods and Services – Explanation of how GST applies to import and export transactions, including issues related to zero-rated supplies and deemed exports • Appendices and Supplementary Material o Appendices – Includes important judgments, provisions, circulars, and rules that are relevant to the understanding of GST litigation o Supplementary Resources – Provides additional resources such as statutory guidelines, commentaries, and case laws that provide a deeper insight into specific aspects of GST law • Conclusion o Closing Remarks – Summarises the key issues discussed in the book and provides the author's perspective on the future of GST litigation in India
About the Book This book supplements and expands the concepts, guidelines, principles, details and working methods in the GST Audit Manual published by the government wherever it was felt that there is a need. This book is divided into 12 chapters as follows: Chapter 1: Overview of GST Law Chapter 2: Objectives, principles and statutory provisions of department audit Chapter 3: Selection of taxpayers for audit Chapter 4: Preliminary work – Before allocation of audit Chapter 5: Preparation for audit with the help of available and collected data and desk review Chapter 6: Audit verification – conduct of audit Chapter 7: Audit report and follow up Chapter 8: How to Read Financial Reports/Statements Chapter 9: Relevant Accounting Standards for the purpose of auditors Chapter 10: Important decisions relevant for audit Chapter 11: Common errors Chapter 12: Modus operandi of frauds and detection of GST frauds KEY FEATURES Includes drafts of letters to tax payers. Contains detailed internal evaluation questionnaire. Samples of walk through, audit plan, tables for trend and ratio analysis. Details of verification work in the office before audit and during audit. Covers latest case laws relating to audit and GST issues. Contains guidance on 'How to read financial reports?' Discussion of relevant Accounting Standards.
Full Syllabus Coverage of Service Tax, Central Excise, Customs, VAT and CST Use of simple language with a clear examination focus Recent Amendments made by Finance Act, 2014 highlighted Recent Circulars, Notifications and Case Laws Examples and Solved Illustrations for Crystallization of Concepts Use of Tables and Flowcharts for Easy Understanding of Concepts Student-friendly Presentation for Effective Learning Chapter Overview at the beginning of each Chapter Self-Examination Questions at the end of each Chapter “Short Revision Notes” for Quick Revision at the end of each Chapter
This book is specially for Beginners and Students who wants to have comprehensive knowledge about GST.Book contains more than 100 examples to make the reader understand about the new tax law in a very easy and clear manner.Book is not overloaded with too many stuff but has been kept simple with diagram and question answer patter. Language is too easy and topics are kept simple for the learner to have easy understanding.Broadly all the topic has been covered namely - Basic, CGST, SGST, IGST, Registrations, Time Value & Place of Supply, Input Tax Credit, Payments, Invoicing, Accounts & Records, Reverse Charge, TDS TCS, Composition Scheme, Return filing, Job Work, Refunds, Penalty, Assessments, Appeal and related provisions.Book is written by Vivek Kr Agrawal, who is a practicing CA and qualified Lawyer. He is having more than 10 years of knowledge in the taxation field. He is associated with various Management Institutes and delivers lectures on Taxation.
