The roots of Supreme Court find place in the Constitution of India itself and is the Supreme Judicial Authority of India.It is the highest and independent court of the Republic of India. The law declared by the Supreme Court becomes binding on all courts at all levels within India including Union and State Governments.The importance relevance and legality of Supreme Court judgments is well-settled and are considered to be law of land.The present book (Supreme Court Judgments on GST) is a comprehensive digest of Supreme Court judgments on Goods and Services Tax (GST). This is perhaps the first publication of its kind covering almost all cases on Goods and Services Tax (GST) heard and decided by Supreme Court of India This digest of Supreme Court cases is divided into 18 Chapters covering various aspects of law on taxation of GSTwhich is now over 5 years old. The digest captures almost all judgments pronounced by the Apex Court and reported during this period i.e. June 2017 to October 2022 in various journals / websites. The cases have been summarized tabulated and arranged in a reader friendly manner. For easy reference search words are also provided.
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