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Supreme Court Judgments on GST Laws [July 2017 to June 2026] by CA P H Motlani, CA Vichitra Trivedi and Advocate Jatin Sehgal — the Mahajan & Motlani series from GSTJ (Goods and Service Tax Judgments) — brings together the judgments of the Supreme Court of India on the Goods and Services Tax from the day the tax came into force to June 2026. This is the 4th Edition, 2026-27, released in July 2026 as a hardbound set of 2 volumes.

Nine years into GST, the Supreme Court has settled a body of questions that the statute left open — on the scope of the levy, input tax credit, transitional credit, the validity of rules and notifications, the powers of arrest, search and provisional attachment, limitation, refunds, and the constitutional allocation of taxing power between the Union and the States. This set places all of it in one reference, indexed so that the governing judgment can be found quickly by whatever route the reader starts from.

Key Features

• Supreme Court judgments on GST from July 2017 to June 2026
• 4th Edition 2026-27 — July 2026 release
• Set of 2 volumes, hardbound
• Alphabetical index by party name
• Abridged index for a quick view of each ruling
• Subject-wise index and section-wise index
• Extensive cross-citation of all important journals
• Free access to GSTJ Online till 31.03.2027
• English

How the Set Is Organised

A judgment collection is only as useful as the way into it. This set offers four:

• Alphabetical index — when the case name is known
• Abridged index — a short statement of what each judgment decides, for scanning and for quick citation
• Subject-wise index — when the question is known but the case is not: input tax credit, valuation, classification, refunds, anti-profiteering, e-way bills, demands and recovery, appeals, prosecution and the rest
• Section-wise index — when the provision is known and the reader needs every Supreme Court ruling that construes it

The cross-citations to the important tax journals allow each judgment to be traced to the report a court, an adjudicating authority or an opposing counsel is likely to cite.

About the Authors

CA P H Motlani, CA Vichitra Trivedi and Advocate Jatin Sehgal are the team behind GSTJ, the GST judgment reporting and reference series known in practice under the Mahajan & Motlani name.

Who Should Buy This Book?

• GST practitioners and tax consultants
• Chartered Accountants advising on indirect tax
• Advocates appearing in GST matters before the High Courts, the Supreme Court and the GST Appellate Tribunal
• In-house tax and legal teams of businesses
• Officers of the Central and State GST departments
• Adjudicating and appellate authorities
• Company Secretaries and cost accountants dealing with indirect tax compliance
• Tax libraries, professional firms and institutional collections

Why Choose This Book?

In GST litigation a Supreme Court ruling ends the argument, and the most expensive mistake in practice is missing one. With the GST Appellate Tribunal now functioning and disputes moving up from adjudication in large numbers, the ability to find every apex court judgment on a point — quickly, and in a form that can be cited — matters more each year.

This set covers the whole period from the introduction of GST to June 2026 in a single, indexed reference, and the included access to GSTJ Online till 31.03.2027 carries the research beyond the printed volumes.