NOTIFICATIONS

Notification No. Subject

Notification No.23/2022-Central Tax, dt. 23.11.2022

 Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022

Notification No.65/2020-Central Tax, dt. 01.09.2020

 Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020

PRESS RELEASE

Date

Subject
21.06.2019 FM chairs 35th GST Council meeting in Delhi; decisions regarding setting up of GSTAT, extension of tenure of National Anti-Profiteering Authority and introduction of e-invoicing taken
25.07.2017 On National Anti-profiteering Authority under GST

COMMUNITY INSIGHTS

Topic

Publish Date

Sunsetting Anti-Profiteering: A Shift from Transition to Stability under GST

When GST was introduced in 2017, Section 171 of the CGST Act brought in anti-profiteering provisions as a temporary safeguard to protect consumers during the transition to this new tax regime. The aim was to ensure that any reduction in GST rates or benefit of input tax credit was passed on to the ultimate consumer by way of a commensurate reduction in prices....................... Read More

 22.05.2025

CASE LAW

Authority

One liner

2020(07)LCX0059

Delhi High Court

Samsonite South Asia Pvt. Ltd.

 

2021(01)LCX0109

Delhi High Court

BPTP LTD.

 

2021(02)LCX0054

Delhi High Court

Infiniti Retail Ltd.

 

2021(02)LCX0175

Delhi High Court

Bonne Sante

 

2024(01)LCX0467

Delhi High Court

Reckitt Benckiser India Private Limited

Constitutional validity of Section 171 of CGST Act as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the CGST Rules, 2017 is upheld