GST Issues – Decoding GST Issues & Litigation Trends 2nd Edition 2024

GST Issues – Decoding GST Issues & Litigation Trends | 2nd Edition 2024 is a practical and analytical work that addresses the most contentious and litigated areas under India’s GST regime. Designed for professionals involved in advisory and dispute resolution, the book goes beyond statutory provisions to decode interpretational challenges and judicial reasoning. This updated edition captures significant litigation trends, landmark rulings, and emerging principles laid down by High Courts and the Supreme Court. It critically examines recurring GST issues such as classification, valuation, input tax credit disputes, refunds, transitional credits, limitation, procedural lapses, and departmental enforcement practices. The book adopts an issue-based approach, making complex litigation scenarios easier to understand and apply in real-world cases. With concise explanations and case law-driven analysis, it helps readers anticipate disputes, strengthen arguments, and stay aligned with the evolving GST jurisprudence. It serves as both a litigation-ready reference and a strategic guide for navigating GST controversies.