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
  • Investigations
  • Criminal Offences
  • 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 31^st March 2022, authored by Shankey Agrawal. The coverage of this book includes:

• [Background]
  • Various stages of GST Litigation
  • Authorities responsible for administering the GST Litigation
  • Summarising major trends relating to GST litigation since its inception
• [Transactions] that have given rise to legal or constitutional issues
  • Summarising relevant GST provisions for contentious transactions, including implications under the erstwhile taxation scheme
  • The genesis of the controversy, along with leading judgements on such issues
  • 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:
  • Discussed in detail with the help of relevant legal provisions, rules, departmental circulars, etc.
  • Legal issues surrounding the concepts have been described in detail, along with the present status of such controversies
• [Enforcement & Recovery] mechanism under GST
  • Anti-evasion provision under GST
  • Enforcement and related legal challenges
  • 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