Compendium of GST Anti-profiteering cases  (English, Paperback, Agarwal Sanjiv)

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 upto 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 inception of NAA on Anti-profiteering included - One point reference for all Anti-profiteering cases Cases summary prepared by practicing professionalsHighlights 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 Gist of the case digested by professionals Useful for tax officers/corporates/taxpayers/professionals