Bloomsbury’s Compendium of GST Anti-Profiteering Cases (July 2017 – Dec 2019) by Dr. Sanjiv Agarwal | Neha Somani, 1st Edition February 2020.

Bloomsbury’s Compendium of GST Anti-Profiteering Cases (July 2017 – Dec 2019) by Dr. Sanjiv Agarwal | Neha Somani, 1st Edition February 2020.

About the book

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 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

• Gist of the case digested by professionals
• Useful for tax officers/corporates/taxpayers/professionals

Details