NOTIFICATIONS
| Notification No. | Subject |
| Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022 | |
| 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
COMMUNITY INSIGHTS
|
Topic |
Publish Date |
|
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 |
|
Delhi High Court Samsonite South Asia Pvt. Ltd. |
Delhi HC permitted
Samsonite to pay profiteering amount in instalments, staying interest
and penalty. |
|
Delhi High Court BPTP LTD. |
Court stayed
anti-profiteering probe on 14 projects; permitted limited investigation
on Discovery Project to continue. |
|
Delhi High Court Infiniti Retail Ltd. |
Challenge to
anti-profiteering provisions admitted; stay granted subject to deposit
of principal profiteered amount. |
|
Delhi High Court Bonne Sante |
Section 171 CGST Act anti-profiteering challenge admitted; recovery stayed upon partial payment in instalments. |
|
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 |
