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No violation of the provisions of Section 171 of the CGST Act 2017 has been found in this case. Accordingly, the application filed by the Applicant requesting for action against the Respondent for alleged violation of the provisions of the above Section is not maintainable and hence the same is dismissed.

Shanti Prime Publication Pvt. Ltd.

Anti-Profiteering — benefit of reduction in the GST rates not passed to customers

Held that— The Applicant No. 1 had not supplied details of the products or the invoices vide which he had bought them from the Respondent inspite of repeated requests made by the Applicant No. 2 and therefore, the investigation conducted in the allegation levelled by the Applicant No. 2 against the Respondent could not establish profiteering for want of cogent and reliable evidence and hence no violation of the provisions of Section 171 of the CGST Act 2017 has been found in this case - There are no violation of provisions - application dismissed.[DIRECTOR GENERAL ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS VERSUS M/S AMWAY INDIA ENTERPRISES PRIVATE LIMITED,] [ NATIONAL ANTI-PROFITEERING AUTHORITY]