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There is no case of contravention of the provisions of Section 171 of the CGST Act, 2017 and hence we find no merit in the application

Shanti Prime Publication Pvt. Ltd.

Anti-Profiteering — There was no reduction in the rate of tax on supply of “Courier Service” after the implementation of GST, instead there was increase in the rate of tax from 15% in Pre-GST regime to 18% in the post-GST regime. Since there was no of contravention of the provision of Section 171 of the CGST Act, 2017, same cannot be applied. — ABV & Company And Director General of Anti-Profiteering, Central Board of Indirect Taxes And Customs Vs. The Professional Couriers [2019] 12 TAXLOK.COM 008 (NAPA)