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TAXMANN’S GST ISSUES (DECODING GST ISSUES & LITIGATION TRENDS)

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Taxmann’s GST Issues | Decoding GST Issues & Litigation Trends by Shankey Agrawal – 1st Edition April 2022.

Taxmann’s GST Issues | Decoding GST Issues & Litigation Trends by Shankey Agrawal – 1st Edition April 2022.

Description

This book is an attempt to explore the following (broad) areas of GST Law that have been contentious between the Department and taxpayers:

  • Constitutional background of GST & the related controversies
  • Existing legal controversies
  • Future legal controversies
  • Enforcement of provisions of GST
    • Investigations
    • Criminal Offences
    • Remedies

This book will prove to be a helpful guide for all GST Practitioners (including Chartered Accountants, Lawyers, etc.) Students & the officers of the Department etc.

The Present Publication is the latest 2022 Edition, updated till 31st March 2022, authored by Shankey Agrawal. The coverage of this book includes:

  • [Background]
    • Various stages of GST Litigation
    • Authorities responsible for administering the GST Litigation
    • Summarising major trends relating to GST litigation since its inception
  • [Transactions] that have given rise to legal or constitutional issues
    • Summarising relevant GST provisions for contentious transactions, including implications under the erstwhile taxation scheme
    • The genesis of the controversy, along with leading judgements on such issues
    • The present status of each controversy, along with corrective steps or legislative changes after the inception of the controversy
  • [Basic Concepts] that every GST practitioner must be aware about:
    • Discussed in detail with the help of relevant legal provisions, rules, departmental circulars, etc.
    • Legal issues surrounding the concepts have been described in detail, along with the present status of such controversies
  • [Enforcement & Recovery] mechanism under GST
    • Anti-evasion provision under GST
    • Enforcement and related legal challenges
    • Remedies including bail against arrest proceedings

The detailed contents of the book are as follows:

  • Brief overview of the Litigation Process under GST & Emerging Litigation Trends
  • Taxation of Intermediary Services under GST
  • Ocean Freight Service
  • Online Information Database Access and Retrieval Services (OIDAR Services)
  • GST on Transfer of Immovable Property
  • GST on Supply of Electricity
  • Liability on Supplies made by Clubs and Co-operative Societies to its Members
  • GST on Betting, Gambling and Lotteries
  • Inter-corporate Guarantees under GST
  • Restructuring of Business under GST
  • GST on Liquidated Damages paid under a Contract
  • Applicability of GST on Directors’ Remuneration
  • GST on Licence Fees charged by Government
  • Gift Cards & Vouchers, including Pre-paid Instruments
  • Cryptocurrencies
  • Input Tax Credit-related provision under GST & related Challenges
  • Valuation of Goods and Services under GST
  • Composite and Mixed Supply in GST
  • Import & Export of Goods under GST
  • Import & Export of Services under GST
  • Inverted Tax Structure under GST
  • Anti-profiteering Mechanism
  • Delegated Legislation: Validity of Sub-ordinate Rules and Notifications
  • Retrospective amendments under GST Law and their validity
  • Circulars & Instructions under GST
  • GST Appellate Tribunal and its’ Constitutional Validity
  • Eligibility to claim Pre-GST Credits and its transition to GST
  • Power of States & Centre to amend the erstwhile laws after the introduction of GST
  • Non-continuity of Area Based Exemptions under GST
  • Power of Taxation by Municipalities and Local Bodies after the introduction of GST
  • Concept of Proper Officer and its relevance under GST
  • Powers of Search and Seizure under GST
  • Provisional Attachment of Taxpayer’s Property
  • E-way Bill and Detention of Goods and Vehicles during Transit
  • Arrest Powers under GST
  • Bail and other Legal Remedies for Judicial Intervention against Arrest
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Additional information

BINDING

PAPERBACK

AUTHOR

SHANKEY AGRAWAL

ISBN

9789359220720

PUBLICATION

TAXMANN PUBLICATIONS

YEAR OF PUBLICATION

2022

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