Apex Court and High Court GST Case Law – 2017 to 2025

Apex Court & High Court GST Case Law – 2017 to 2025 is an authoritative and exhaustively researched compendium of 100+ landmark judgments delivered by the Supreme Court of India and major High Courts since the inception of the GST regime. Developed under the auspices of the All India Federation of Tax Practitioners (AIFTP) and published by Taxmann, this work distils eight years of evolving GST jurisprudence into clear, precise, and analytically structured case digests.

The book bridges statutory provisions, rules, notifications, and judicial interpretation by presenting each ruling in a format that highlights the legal issue, the court’s reasoning, and its practical implications for litigation, compliance, and tax planning. Its depth is strengthened by the inclusion of rulings on key doctrinal questions—such as mutuality, intermediary status, place of supply, valuation, ITC eligibility, confiscation, arrest, provisional attachment, and scope of adjudication—as well as complex process questions around limitation, service of notices, procedural fairness, and powers of investigation. This volume stands as a single-source reference for practitioners who need both breadth of coverage and granular insights into how Indian courts have shaped GST law.