Compendium of GST Anti-Profiteering Cases (Jan 2020 - June 2020)

The present 2nd edition of this bi-annual publication of the book – Compendium of GST Antiprofiteering Cases contains the gist / analysis and text of judicial pronouncements on Antiprofiteering provisions reported during 1st January, 2020 to 30th June, 2020 by National Antiprofiteering 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 / Orders. • All orders / cases u/s 171 since January 2020 – July 2020 covered. • 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 / professionals. • One point reference for all Anti-profiteering cases.