Latest GST Judgments

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

Power of National Antiprofiteering Authority.

Anti-Profiteering — Our legal system mandates that no one can suffer an adverse order after being subjected to an unfair procedure. The issues that come up before the Anti-Profiteering Authority are complex. The Act and Rules provide no appeal. The Authority can impose a penalty and can cancel the registration. The term profiteering, under the Act and Rules, is used in a pejorative sense. Such a finding can severely dent the business reputation. The Authority is newly established. Therefore, as guidance to Authority, highlighting the importance of fair decision-making is necessary. The impugned order passed by the NAPA set aside and the proceedings before the NAPA restored. — Hardcastle Restaurants Pvt. Ltd. Vs. Union of India, Through Secretary, Ministry of Finance (Department of Revenue) , The National Anti-Profiteering Authority, Director General of Anti-Profiteering [2019] 17 TAXLOK.COM 041 (Bombay)