Commercial’s Supreme Court Judgements on GST by Dr. Sanjiv Agarwal – 3rd Edition August 2025.

Overview

Supreme Court rulings carry the final word on how GST law actually gets interpreted and applied — and keeping track of every landmark judgment across classification disputes, valuation issues, and transitional credit is a moving target for anyone in active practice. This 3rd Edition (2025) compiles the Court’s most significant GST judgments into one structured reference, with case summaries, ratio decidendi, and the legal principles each ruling established, updated through early 2025.

At Bharati Law House, we recommend this edition to anyone who needs case law on hand during litigation or advisory work — the digest format makes it fast to locate a relevant ruling without wading through full judgment text.

Who This Book Is For

• Lawyers and litigators handling GST disputes before courts and tribunals
• Chartered accountants, cost accountants, and GST practitioners advising on contentious issues
• Academicians and law students researching GST case law
• Corporate tax teams tracking compliance amid evolving judicial interpretation

Key Features

• Structured case digests with summaries, ratio decidendi, and key legal principles for each ruling
• Updated through early 2025 with the most recent Supreme Court precedents on GST
• Cross-references to related statutory provisions, circulars, and notifications
• Impact assessment of each ruling on taxpayers, businesses, and government policy

Coverage Highlights

• Transitional credit, classification disputes, and valuation issues
• Constitutional challenges and interpretation of key GST provisions
• Practical guidance on applying rulings in advisory, compliance, and litigation contexts

About the Author

Dr. Sanjiv Agarwal (M.Com, FCA, FCS, ACIS (UK), D.Litt h.c.) is a Fellow Member of both the ICAI and ICSI, and an associate member of the Institute of Chartered Secretaries and Administrators, London. He holds a postgraduate degree in Accountancy and Business Statistics from the University of Rajasthan, a doctorate in Corporate Governance from R.A. Poddar Institute of Management, and a Diploma in Corporate Governance from ICSI. He is also a registered Insolvency Professional with the IBBI, and was nominated by the Central Government to a Working Group on Corporate Governance reforms (2002–03). With over 35 years as a practicing Chartered Accountant specializing in indirect taxation, corporate law, and corporate governance, he has published extensively on GST, service tax, and accounting standards.

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