Preface

With the Goods and Services Tax Appellate Tribunal (GSTAT) coming into operation, a new era is going to begin under the GST regime. The GSTAT would be hearing the appeals against the orders passed by the ld. Appellate Authorities.

To appear before the GSTAT and argue the matter of the taxpayers effectively and efficiently, would require sound knowledge of the entire scheme of the GST law, procedural aspects and the judicial pronouncements relevant to the issue in hand.

With a view to provide totality of the judicial pronouncements reported in the contest of the GST, we are pleased present a unique book titled GST Case Law Compendium incorporating digests of all important and useful judicial pronouncements reported during January 2018 to December, 2025.

The book incorporates digests of over 3500 important GST case law relating to Central Goods and Services Tax Act, 2017, Integdrated Goods and Services Tax Act, 2017 and Central Goods and Services Tax Rules, 2017.

Each digest contains a unique subject heading, facts in brief, operating part of the decision of the Court and brief conclusion. The book has been conceived and devised so as to provide a birds eye view of the case law reported under the GST regime. The digests have been arranged under the subject wise as well section wise headings for convenience of instant access and reference.

We have taken full precaution in classification of the similar as well as identical issues at one place, however, due to huge volume of the cases, some repetitions are likely to occur.

We sincerely believe that the book would prove to be an encyclopedia of the GST cases and would be useful for the GST Practitioners as well as tax consultants in handling their cases.

 

 

JODHPUR	CA. Satyadev Purohit
5 FEBRUARY, 2026	CS. Shruti Phophaliya