Taxmann gst issues decoding gst issues and litigation trends by shankey agrawal 2022

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