GST Issues - Decoding GST Issues & Litigation Trends book by Shankey Agrawal

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