Commercial's Supreme Court Judgements on GST

Commercial's Supreme Court Judgements on GST – 3rd Edition, 2025 is a comprehensive legal reference that brings together landmark and recent Supreme Court rulings on Goods and Services Tax (GST) in India. Curated and compiled by legal experts, this authoritative volume provides an in-depth analysis of how India's apex court has interpreted and applied GST laws since the inception of the regime in 2017.

This 2025 edition covers all major decisions up to the latest reporting period and includes detailed headnotes, case facts, issues framed, arguments, legal provisions cited, and judicial reasoning in a structured and user-friendly format. It is an indispensable guide for tax professionals, GST practitioners, lawyers, chartered accountants, company secretaries, law students, and academicians who require a clear understanding of how GST is adjudicated at the highest judicial level.

Key Features:

• Exhaustive Compilation of SC Judgements: Includes a curated list of critical and precedent-setting Supreme Court decisions impacting the GST regime, with easy reference to case names, citations, and judgment summaries.

• Covers a Broad Range of GST Topics: Decisions cover classification disputes, input tax credit (ITC), transitional credits, constitutional validity, arrest powers under GST, procedural compliance, valuation, exemptions, and more.

• Headnotes and Digest Notes: Each case is accompanied by editorial notes, making it easier for readers to grasp the legal principles involved without reading the full judgment text.

• Latest Amendments & Developments Incorporated: Reflects all judgments and statutory interpretations up to early 2025, aligned with the evolving nature of GST legislation and administrative practice.

• A Must-Have for GST Litigators: Helps build persuasive legal arguments and stay updated with how the highest court resolves contentious GST matters.

• Analytical and Practical Insights: Offers commentary where needed, linking case outcomes with practical implications for businesses, professionals, and policymakers.

• Useful for Competitive Exams and Research: Valuable for judicial aspirants, researchers, and students working on GST-related academic or professional projects.

Why This Book is Essential:

• Authoritative Legal Resource: Provides legally binding interpretations from the Supreme Court, serving as the final word on GST legal disputes.

• Saves Research Time: A ready reference for busy professionals who need quick access to case law without having to sift through multiple sources.

• Supports Legal Drafting & Litigation Strategy: Assists advocates and consultants in forming opinions, drafting petitions, and citing accurate legal precedent in representations before tribunals and courts.

• Enhances Conceptual Clarity: Helps readers understand complex GST issues through real-life judicial resolution, improving practical application and compliance.

• Updated for the Present-Day Practitioner: This latest edition ensures that professionals stay informed on the evolving tax landscape post-implementation of the GST regime.

Commercial's Supreme Court Judgements on GST – 3rd Edition, 2025 is the definitive legal companion for anyone seeking a deep and updated understanding of how India's apex court has shaped the GST law. Whether you are a tax consultant, lawyer, academician, or corporate professional, this book is a vital addition to your GST library.