CGST Archives | Page 3 of 3

Guj HC | State Authorities cannot be permitted to resort to stringent provisions like detention under PASA; Court allows petition

Gujarat High Court: Paresh Upadhyay, J., allowed the petitions which were filed apprehending detention under PASA in connection with the Complaint filed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | It is incumbent on the original authority not to adjudicate the protective notices and wait till the decision of the Revisionary Authority; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals which were filed against the impugned order passed

Case Briefs High Courts

Delhi High Court stays Anti Profiteering Penalty proceedings against Samsonite South Asia

Delhi High Court: A Division Bench of Manmohan and Sanjeev Narula, JJ., stayed the anti profiteering penalty proceedings against Samsonite South Asia

Hot Off The Press News

40th GST Council recommendations related to Law and Procedure

The GST Council has made the following recommendations on Law & Procedures changes. 1. Measures for Trade facilitation: a. Reduction in Late

Case Briefs Tribunals/Commissions/Regulatory Bodies

NAA | No profiteering where there is neither any reduction in rate of tax nor increase in per unit base price of the product

National Anti-Profiteering Authority (NAA): The Coram of B.N. Sharma (Chairman), and J.C. Chauhan and R. Bhagyadevi (Technical Members) dismissed an application filed

Case Briefs High Courts

CGST Act, 2017 does not render proceedings initiated under Service Tax Act nugatory; quoting wrong provision of law doesn’t invalidate action of Authority

Calcutta High Court: While dismissing a writ petition filed against the actions of Tax Authorities, a Single Judge Bench comprising of Debangsu Basak,