Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Respondent has deliberately and consciously acted in contravention of the provisions of the CGST Act, 2017 by issuing incorrect invoices which is an offence under Section 122 (1) (i) of the above Act and hence he is liable for imposition of penalty under the above Section read with Rule 133 (3) (d) of the CGST Rules, 2017

Shanti Prime Publication Pvt. Ltd.

Anti-Profiteering — The respondent has claimed that he had been following the pricing structure of the manufacturing company and that his distributor’s margin had not increased and hence, he had not derived any additional benefit on account of the reduction from 28% to 18%. Accordingly, the DGAP is directed to investigate the aspect of profiteering by the said Manufacturer. — Kerala State Screening Committee on Anti-Profiteering., Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Vtwo Ventures [2019] 12 TAXLOK.COM 024 (NAPA)