PCG GST Digest of Judgments (GLM Vol. 1 to 15 | July 2017 to December 2025)

PCG's GST Digest of Judgments – GLM Vol. 1 to 15 is a comprehensive compilation of over 2,000 landmark judicial pronouncements under the Goods and Services Tax regime, covering the period from July 2017 to December 2025. Designed for GST practitioners, legal professionals, departmental officers, and researchers, this first-of-its-kind digest simplifies understanding of complex GST jurisprudence through headnotes, citations, and categorized summaries.

This first edition delivers the essence of the most critical rulings delivered by Supreme Court, High Courts, and GST Appellate Tribunals over the 8-year GST era.

📘 Key Features:

• Covers 15 volumes of GST Law Monthly (GLM) from 2017 to 2025

• Digest includes Supreme Court, High Courts, and AAR/AAAR decisions

• Judgments categorized by topics, sections, and issue-based indexing

• Each case includes summary, citation, and ratio decidendi

• Includes procedural rulings, input tax credit, classification, exemptions, and more

• Beneficial for litigators, consultants, GST officers, and academicians

📚 Contents Overview:

1. Digest of Judgments from Vol. 1 to 15 of GLM

2. Topic-wise Index: Supply, Classification, ITC, Refunds, Valuation

3. Section-wise Table of Cases

4. Authority for Advance Rulings (AAR) & Appellate AAR Judgments

5. Judicial Principles & Legal Interpretations

6. p.cChronological Order of Key Judgments

🎯 Useful For:

• GST Practitioners & Chartered Accountants

• Lawyers & Tax Litigators

• Departmental Officers & Adjudicating Authorities

• CA/CS Final Students

• Law Colleges & Academic Libraries