The present 2nd edition of this bi-annual publication of the book – Compendium of GST Anti- profiteering Cases contains the gist / analysis and text of judicial pronouncements on Anti- profiteering provisions reported during 1st January, 2020 to 30th June, 2020 by National Anti- profiteering Authority (NAA) and courts.
While Chapter 1 and 2 contain statutory provisions of section 171 of the CGST Act and the relevant rules of CGST Rules on Anti-profiteering, Chapter 3 covers Anti-profiteering Orders pronounced by the NAA. Chapter 4 covers judgments pronounced by various High Courts and the Supreme Court reported upto 30th June, 2020.
The earlier cases /orders can be referred to in First edition of the book.
Key Features :-
- Covers all cases / orders on Anti-profiteering under GST law (section 171 of CGST Act, 2017 and Rules 122-137 of CGST Rules 2017)
- Contains gist and full text of NAA orders / High Courts / Supreme Court judgments
- All orders / cases u/s 171 since January 2020 – July 2020
- All order / cases u/s 171 from inception to December 2019 can be referred to in first edition of Book (January 2020)
- Useful for tax officers, NAA, corporates / taxpayers
- One point reference for all Anti-profiteering