Top 100 Indirect Tax Rulings of 2017
About the book
Top 100 Indirect Tax Rulings of 2017 is your guide to the key indirect tax judgments under Service Tax, Central Excise, Customs, Foreign Trade Policy (FTP) and Value Added Tax (VAT) delivered during the course of the year.
Taxsutra’s editorial team has carefully picked the Top 100 as also the Top 10 cases of 2017, based on the principals involved, industry impact and nature of controversy. The Top 100 cases traverse a wide range of important issues, such as Constitutional validity of legislations, CENVAT Credit eligibility, classification, taxability, valuation, exemption eligibility, refund, works-contract and more.
The book outlines Top 100 rulings along with concise summary of each case, covering facts and significant observations of Tribunal/ Court as the case may be. ‘Renowned Tax Experts’ have given their take on Top 10 judgments of 2017, putting forth their views on the likely industry impact and way forward.
These experts include the Who’s Who of the Indirect Tax world:
Mr. P.V. Srinivasan, Corporate Advisor
- Mr. Rohan Shah, Advocate
Mr. Prashant Deshpande, Partner, Deloitte Haskins & Sells LLP
Mr. L. Badri Narayanan, Partner, Lakshmikumaran & Sridharan Attorneys
Mr. Rohit Jain, Partner, Economic Laws Practice
Mr. Sujit Ghosh, Partner and National Head, Advaita Legal
Mr. Puneet Bansal, Managing Partner, Nitya Tax Associates
Mr. Abhishek Jain, Partner, EY India
Mr. Jigar Doshi, Partner, SKP Business Consulting LLP
Mr. Abhishek A Rastogi, Partner, Khaitan & Co.
The book gives an overview of the ongoing litigation under the GST regime, covering various issues like taxability of supplies, availability of Input Tax Credit, and applicability of reverse charge mechanism, detention & seizure of goods for non-compliance, entitlement to exemption & concessions and more.
Further, the book contains special segment catering to ‘What’s likely to buzz in 2018…’ in the domain of Indirect Tax / GST. Herein, the following articles are presented
“Six Months into GST – Taking Stock” authored by Ms. Bhavna Doshi, BDA LLP
“GST – The Year Ahead” authored by Mr. Pratik Jain, Partner & Leader, PwC India
“Litigation in 2018 – What to Expect” authored by Sr. Advocate N. Venkataraman.
- Top rulings based on expert analysis, industry impact and basic principles of erstwhile Indirect tax law
- Writ petitions filed before the Courts challenging various aspects of GST
- User-friendly layout with reference to ‘in favour of’ and specific indexes to locate cases by topic and Court
About the Author
Launched in 2011, India-based B2B portal www.taxsutra.com is a trusted online resource for corporate tax directors, policymakers and practitioners. With instant news alerts and incisive analysis on both domestic and international tax, coupled with unique features (such as Tax Ring, Taxsutra Insight, Litigation Tracker, Taxsutra TV and blogs), Taxsutra is a must-have for every tax professional. Given the increasing focus of tax administrations on transfer pricing, India’s first exclusive portal dedicated to TP (www.tp.taxsutra.com) was also launched in October 2011.
Taxsutra has demonstrated its thought leadership through special coverage of the $2 billion Vodafone tax case, BEPS and even some light banter with a microsite on tax and the Soccer World Cup. The annual Taxsutra Conclave, ALP & GST Summits organised by Taxsutra, see the participation of policy makers, top tax experts and hundreds of CFOs & Corporate tax heads.
Taxsutra also runs a popular website on GST – GSTsutra.com, launched in 2017 with a highly interactive Mobile App as well and portals on indirect taxes, corporate law and accounting. Another database portal launched to aid Indian tax professionals in their case law search, Orange, is a game-changer in the tax world.