GST Judicial Precedents (2023 Edition)
- Year of Publication: 2023
- ISBN: 978-93-5603-073-2
- No.of Pages: 993
The purpose of writing a book on GST precedents is to provide tax payers, tax practitioners, tax officers, scholars, and students with a comprehensive and in-depth understanding of the legal framework for GST in India. GST is a complex and constantly evolving area of law, and case laws are an important source of guidance for interpreting and applying the relevant provisions.
By analysing and discussing the key case laws on GST, a book on this topic can help readers gain a deeper insight of the GST and the principles of substantial jurisprudence that underpin it. It can also help readers stay up-to-date with the latest legal developments in this area, which is essential for ensuring compliance and avoiding legal disputes. To understand how this framework is applied in practice, it is necessary to look at how courts have interpreted and applied the relevant provisions in specific cases. Judicial precedents provide a record of how courts have approached different issues related to GST, including questions of constitutional validity.
Furthermore, a book on GST case laws can be a valuable resource for legal practitioners who work with clients in industries that are subject to GST. It can help them advise their clients on the legal implications of various transactions and structures, and provide them with guidance on how to navigate the complexities of GST compliance.
Overall, the purpose of writing a book on GST case laws is to provide a comprehensive and authoritative reference for anyone who needs to understand the legal framework for GST in India.
Coverage of the book
- Comprehensive coverage of case laws under GST
- Analysis of pending issues under GST
- Possible areas of disputes under GST
- Coverage of case laws under Pre-GST laws
- Coverage of foreign GST/VAT laws
- User-friendly format
A Fellow Chartered Accountant and completed Bachelor of law from Osmania University. Appears before Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and various Tax authorities. He is a faculty at ICAI, NACIN (training wing of Central GST), NI-MSME and has given lectures at various other trade & professional forums. He is a member and active participant of GST study circle at ICAI-Hyderabad branch. He is an active contributor of articles in ICAI Hyderabad monthly newsletter, GST law times, Taxguru, TMI, Caclubindia, and other professional forums. He is part of various books written on Service tax, GST.
Presently enrolled as an Advocate with Andhra Pradesh Bar Council and appearing before Andhra Pradesh High Court to represent the taxpayers. He was a Partner in M/s. H N A & Co. LLP (Formerly M/s. Hiregange & Associates LLP). Completed the CA in the year 2011. Also, a qualified Cost & Management Accountant. He completed his Post Graduation in Law from Andhra University Campus in Business Laws.
He is specialized in consultation, audit and litigation in GST, Customs, Excise, Service Tax including Foreign Trade Policy, EOU’s and SEZ’s. He appears before all GST authorities under Indirect Taxes, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to represent taxpayers.
Presently he is Managing Committee member of The Vizagapatam Chamber of Commerce & Industry for the term 2020-22 & 2022-2024. Also, Managing Committee member of Federation of Andhra Pradesh Chamber of Commerce & Industry (FAPCI). Resource person for GST issues for various Trade Chambers & Export Promotion Councils.
He is also a Convenor of Economic Affairs & Taxation Taskforce-Confederation of Indian Industry (CII) Visakhapatnam Zone
He is a Senior Partner at the same firm qualified chartered accountancy in 2006 and done his Entrepreneurship development Programme at Indian Institute of Management – Ahmedabad (IIM-A) and Law from Osmania University. He has served across all industries specialisation being real estate sector.
He is actively involved in contributing articles for professional institutes like ICAI, ICSI, AIFTP and branches of ICAI and has also presented papers at professional seminars Has co-authored sectoral book on “Real Estate” published by Bloomsbury. Co-author of the Practical Guide to Service Tax and jointly compiled GST Tariff and How to Tackle Service Tax Problems, published by Bharat Law House. He is a Managing Committee member of Federation of Telangana Chamber of Commerce and heads the GST and Customs committee. Permanent Invitee of FICCI Telangana State Steering Committee and a past member of Regional Advisory Committee of Central Excise & Service Department, Hyderabad
CA Madhukar N Hiregange, having 36+ years of Post Qualification Experience and Founder Partner of H N A Co., LLP (formerly known as Hiregange & Associates LLP), Specialized in Indirect Taxation, Firm located at 15 cities in India with 500+ committed staff. He is a Director of HNA Advisory Services Pvt Ltd.
He has Jointly Authored 36 books in IDT including GST and Contributed 1000+ articles. Regularly contributes on Linked in & Taxsutra. He Has been active in spreading awareness through his articles, videos and workshops on GST and empowerment.
He Contributed to the nation by volunteering to the Central Council of ICAI for 6 past years. Initially contributed to the students’ education and examination. Further from 2011 onwards empowered more than 150,000 CAs to take up Service tax and then GST practice. From Last 2 decades, he is on a mission to create committed professional leaders
and has encouraged 500+ leading professionals in Industry and Practice to take up ethical practice in IDT.
He Involved with Empower Education Foundation- supporting lesser privileged students in 6 schools & Hiregange Academy, a knowledge & employability NPO, which is serving 4500 learners per year to enhance their capability mainly in IDT and Excel skills.
In 2024- 25 planning an online initiative to share what is that which is not taught in schools & colleges in India through The Hiregange Bridge.
Recently started efforts on supporting professionals to energise their careers/ practice. A small booklet was penned- How to flourish in Career & Practice.
He Believes in value-based practice and life.
About Taxsutra
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Commercial Law Publishers (India) Pvt. Ltd.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
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- Year of Publication: 2023
- ISBN: 978-93-5603-073-2
- No.of Pages: 993
The purpose of writing a book on GST precedents is to provide tax payers, tax practitioners, tax officers, scholars, and students with a comprehensive and in-depth understanding of the legal framework for GST in India. GST is a complex and constantly evolving area of law, and case laws are an important source of guidance for interpreting and applying the relevant provisions.
By analysing and discussing the key case laws on GST, a book on this topic can help readers gain a deeper insight of the GST and the principles of substantial jurisprudence that underpin it. It can also help readers stay up-to-date with the latest legal developments in this area, which is essential for ensuring compliance and avoiding legal disputes. To understand how this framework is applied in practice, it is necessary to look at how courts have interpreted and applied the relevant provisions in specific cases. Judicial precedents provide a record of how courts have approached different issues related to GST, including questions of constitutional validity.
Furthermore, a book on GST case laws can be a valuable resource for legal practitioners who work with clients in industries that are subject to GST. It can help them advise their clients on the legal implications of various transactions and structures, and provide them with guidance on how to navigate the complexities of GST compliance.
Overall, the purpose of writing a book on GST case laws is to provide a comprehensive and authoritative reference for anyone who needs to understand the legal framework for GST in India.
Coverage of the book
- Comprehensive coverage of case laws under GST
- Analysis of pending issues under GST
- Possible areas of disputes under GST
- Coverage of case laws under Pre-GST laws
- Coverage of foreign GST/VAT laws
- User-friendly format
A Fellow Chartered Accountant and completed Bachelor of law from Osmania University. Appears before Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and various Tax authorities. He is a faculty at ICAI, NACIN (training wing of Central GST), NI-MSME and has given lectures at various other trade & professional forums. He is a member and active participant of GST study circle at ICAI-Hyderabad branch. He is an active contributor of articles in ICAI Hyderabad monthly newsletter, GST law times, Taxguru, TMI, Caclubindia, and other professional forums. He is part of various books written on Service tax, GST.
Presently enrolled as an Advocate with Andhra Pradesh Bar Council and appearing before Andhra Pradesh High Court to represent the taxpayers. He was a Partner in M/s. H N A & Co. LLP (Formerly M/s. Hiregange & Associates LLP). Completed the CA in the year 2011. Also, a qualified Cost & Management Accountant. He completed his Post Graduation in Law from Andhra University Campus in Business Laws.
He is specialized in consultation, audit and litigation in GST, Customs, Excise, Service Tax including Foreign Trade Policy, EOU’s and SEZ’s. He appears before all GST authorities under Indirect Taxes, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to represent taxpayers.
Presently he is Managing Committee member of The Vizagapatam Chamber of Commerce & Industry for the term 2020-22 & 2022-2024. Also, Managing Committee member of Federation of Andhra Pradesh Chamber of Commerce & Industry (FAPCI). Resource person for GST issues for various Trade Chambers & Export Promotion Councils.
He is also a Convenor of Economic Affairs & Taxation Taskforce-Confederation of Indian Industry (CII) Visakhapatnam Zone
He is a Senior Partner at the same firm qualified chartered accountancy in 2006 and done his Entrepreneurship development Programme at Indian Institute of Management – Ahmedabad (IIM-A) and Law from Osmania University. He has served across all industries specialisation being real estate sector.
He is actively involved in contributing articles for professional institutes like ICAI, ICSI, AIFTP and branches of ICAI and has also presented papers at professional seminars Has co-authored sectoral book on “Real Estate” published by Bloomsbury. Co-author of the Practical Guide to Service Tax and jointly compiled GST Tariff and How to Tackle Service Tax Problems, published by Bharat Law House. He is a Managing Committee member of Federation of Telangana Chamber of Commerce and heads the GST and Customs committee. Permanent Invitee of FICCI Telangana State Steering Committee and a past member of Regional Advisory Committee of Central Excise & Service Department, Hyderabad
CA Madhukar N Hiregange, having 36+ years of Post Qualification Experience and Founder Partner of H N A Co., LLP (formerly known as Hiregange & Associates LLP), Specialized in Indirect Taxation, Firm located at 15 cities in India with 500+ committed staff. He is a Director of HNA Advisory Services Pvt Ltd.
He has Jointly Authored 36 books in IDT including GST and Contributed 1000+ articles. Regularly contributes on Linked in & Taxsutra. He Has been active in spreading awareness through his articles, videos and workshops on GST and empowerment.
He Contributed to the nation by volunteering to the Central Council of ICAI for 6 past years. Initially contributed to the students’ education and examination. Further from 2011 onwards empowered more than 150,000 CAs to take up Service tax and then GST practice. From Last 2 decades, he is on a mission to create committed professional leaders
and has encouraged 500+ leading professionals in Industry and Practice to take up ethical practice in IDT.
He Involved with Empower Education Foundation- supporting lesser privileged students in 6 schools & Hiregange Academy, a knowledge & employability NPO, which is serving 4500 learners per year to enhance their capability mainly in IDT and Excel skills.
In 2024- 25 planning an online initiative to share what is that which is not taught in schools & colleges in India through The Hiregange Bridge.
Recently started efforts on supporting professionals to energise their careers/ practice. A small booklet was penned- How to flourish in Career & Practice.
He Believes in value-based practice and life.
About Taxsutra
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Commercial Law Publishers (India) Pvt. Ltd.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
