Compendium of GST Anti-Profiteering Cases (July 2017-Dec 2019) - Dr. Sanjiv Agarwal

2020 edition.

This is the first edition of the bi-annual publication on anti-profiteering cases containing the gist and text of the case arranged in chronological order since the inception of GST in India.

Chapter 1 and 2 comprise of statutory provisions and rules on anti-profiteering.

Chapter 3 covers anti-profiteering cases decided by National Anti-profiteering Authority and Chapter 4 covers judgments pronounced by High Courts relating to anti-profiteering up to 31.12.2019. Various abbreviations used and meanings of important legal maxims are also provided.

Covers all Cases/Orders on Anti-profiteering under GST law (section 171 of CGST Act, 2017 and rules 122 -137 of CGST Rules, 2017

Gist and full text of NAA orders/High court orders/judgments

All orders/cases since the inception of NAA on Anti-profiteering included – One point reference for all Anti-profiteering cases

Cases summary prepared by practicing professionals

Highlights
India's first exclusive case digest on anti-profiteering cases in GST
Covers all anti-profiteering cases reported since inception (July 2017 - December 2019) by:
– National Anti-profiteering Authority (NAA)
– High Courts
List of cases arranged:
– alphabetically
– industry/segment /topic-wise and
– legislation-wise
The gist of the case digested by professionals
Useful for tax officers/corporates/taxpayers/professionals