GST Judicial Precedents

CONTENTS

Preface iii
About the Book vii
About the Authors ix
CHAPTER 1 — INTRODUCTION AND GST OVERVIEW
1.1 Introduction 3
1.2 Tax and Levy 3
1.3 Concept & Legal Framework of GST 7
1.4 Judicial View on Critical Aspects of GST 17
1.5 Case Laws under Erstwhile Laws 23
CHAPTER 2 — LEGAL REMEDIES AVAILABLE UNDER GST
2.1 Introduction 27
2.2 Legal Remedies under GST law 28
2.3 Principles while pursuing legal remedies 35
CHAPTER 3 — PRINCIPLES OF INTERPRETATION
3.1 Introduction 47
3.2 Internal and External Aids of Interpretation 48
3.3 Fundamental Principles of Interpretation 53
3.4 General Principles and presumptions in Interpretation 77
3.5 Use of Punctuations in Interpretation 84
3.6 Interpretation of Words Unidentified in the Statute 85
3.7 Doctrine of Precedent 90
3.8 CONCLUSION 93
CHAPTER 4 — LEGAL MAXIMS WITH PRACTICAL EXAMPLES
4.1 Introduction 97
4.2 Maxims – Illustrated and Classified 99
4.3 Conclusion
CHAPTER 5 — CONSTITUTIONALITY
5.1Introduction 132
5.3 Constitutional Validity Upheld in GST 159
5.4 Constitutional Validity challenged in GST 175
5.5 Possible Areas to Challenge Constitutionality 182
CONTENTS (xv)
5.6 Landmark Decisions under the Erstwhile Law 189
CHAPTER 6 — LEVY AND COLLECTION
6.1 Introduction 191
6.2 The decision regarding the levy of GST 191
6.3 Cases pending under GST 212
6.4 Possible Areas of disputes in GST 213
6.5 Case Laws relating to Levy & Collection in pre-GST regime 215
6.6 Decisions are given under Foreign GST Law and its relevancy to Indian GST 227
CHAPTER 7 — MEANING AND SCOPE OF SUPPLY (TAXABLE
EVENT)
7.1 Introduction 230
7.2 Decisions under GST Law 231
7.3 Pending for decisions before HC/SC 238
7.4 Possible areas of disputes under GST 238
7.5 Decisions VAT, CE, ST, Allied Laws relevant to GST: 242
CHAPTER 8 — CLASSIFICATION, COMPOSITE AND MIXED SUPPLY
8.1 Introduction: 289
8.2 Decisions under GST Law 290
8.3 Possible area of a dispute under GST 308
8.4 Old decisions relevant to GST – VAT, CE, ST, Allied Laws 310
8.5 Decisions are given under Foreign GST Law and its relevancy to Indian GST 333
CHAPTER 9 — EXEMPTIONS UNDER GST
9.1 Introduction & Provisions 338
9.2 Judicial pronouncements under GST 362
9.3 Judicial pronouncements pending before courts in GST regime 370
9.4 Possible areas of dispute 371
9.5 Judicial pronouncements given in earlier law applicable in GST regime 373
9.6 Foreign GST pronouncements relevant to Indian GST 391
CHAPTER 10 — TIME OF SUPPLY
10.1 Introduction 400
10.2 Rationale from important Advance rulings under GST 406
10.3 Possible disputes under GST 410
10.4 Decisions in Pre-GST regime 412
CHAPTER 11 — PLACE OF SUPPLY
11.1 Introduction 417
11.2 Decisions under GST Law 427
11.3 Pending for decisions before HC/SC 429
11.4 Possible area of a dispute under GST 429
11.5 Old decisions relevant to GST – VAT, CE, ST, Allied Laws 439
11.6 Decisions given under Foreign GST Law and its relevancy to Indian GST 450
11.7 Old decisions which are not relevant under GST 451
CHAPTER 12 — VALUATION
12.1 Introduction: 455
12.2 Decisions/ruling under GST Law 456
12.3 Pending for decisions before HC/SC 460
12.4 Possible area of the dispute under GST 462
12.5 Old decisions relevant to GST – VAT, CE, ST, Allied Laws 468
12.6 Decisions given under Foreign GST Law and its relevancy to Indian GST 483
CHAPTER 13 — INPUT TAX CREDIT
13.1 Introduction 486
13.2 Judgments in GST regime 488
13.3 Pending Decisions under GST regime 498
13.4 Possible Areas of Disputes 499
13.5 Judgements in pre-GST regime 503
13.6 Relevant international judgements and references to GST law 526
CHAPTER 14 — REGISTRATION, RETURNS AND
(xxii) CONTENTS
PAYMENTS SUMMARY
14.1 Registration 529
14.2 Returns under GST 541
14.3 Payments under GST 553
CHAPTER 15 — REFUNDS
15.1 Introduction 558
15.2 Various judgements given in GST regime 574
15.3 Pending cases before various authorities 594
15.4 Possible issues in Refunds under GST 595
15.5 Judicial pronouncements given under earlier tax regime relevant to GST 600
15.6 Landmark judgements of previous regime not relevant in GST: 618
CHAPTER 16 — TRANSITIONAL PROVISIONS UNDER GST
16.1 Introduction 620
16.2 Decisions under GST Law 621
16.3 Pre-GST case laws relevant to GST 642
CHAPTER 17 — INSPECTION, SEARCH AND SEIZURE + E-WAY BILL
17.1 Introduction 649
17.2 Decisions in GST Regime 651
CHAPTER 18 — ASSESSMENT AND AUDIT
18.1 Assessment 678
18.2 Audit 690
18.3 Decisions under pre-GST regime 692
CHAPTER 19 — DEMANDS AND ADJUDICATION
19.1 Introduction 696
19.2 Decisions under GST Law 699
19.3 Pending for decisions before HC/SC 721
19.4 Possible area of dispute under GST 722
19.5 Decisions VAT, CE, ST, Allied Laws relevant to GST 725
CHAPTER 20 — APPEALS AND REVISION
20.1 Introduction 741
20.2 Decisions under the GST Law 743
20.3 Possible disputes under GST 756
20.4 Decisions under Pre-GST laws relevant to GST 757
20.5 Decisions under the Foreign Laws 771
CHAPTER 21 — RECOVERY PROCEEDINGS
21.1 Introduction 776
21.2 Decisions under GST Law 780
21.3 Old decisions relevant to GST – VAT, CE, ST, Allied Laws 792
CHAPTER 22 — OFFENCES AND PENALITIES
22.1 Introduction 802
22.2 Decisions under GST Law 811
22.3 Pending for Decisions before HC/SC 824
22.4 Possible area of dispute under GST 824
22.5 Old decisions relevant to GST – VAT, CE, ST, Allied Laws 826
22.6 Decisions given under Foreign GST Law and its relevancy to Indian GST 836
22.7 Old decisions which are not relevant under GST 836
CHAPTER 23 — ANTI-PROFITEERING
23.1 Introduction: 839
23.2 Orders were given by NAA 843
23.3 Pending Decisions Before HC/SC 860
23.4 Possible grounds based on which Anti-profiteering Authority
provisions can be struck down 865
23.5 Foreign Judicial Pronouncements relevant to GST 870
CHAPTER 24 — AMNESTY SCHEME IN INDIRECT TAXES
24.1 Introduction 873
CONTENTS (xxix)
24.2 Some possible measures to be taken up by Government
(Revenue Department) to avoid/minimise the disputes 876
24.3 Snapshot of the SVLDRS 877
24.4 Decided cases under past amnesty schemes 880