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1. Anti-Profiteering - Initiation and conduct of proceedings - Rule 129 of the CGST Rules, 2017 as amended

2. Initiation of CIRP - Period of limitation - It is now well settled that the provisions of the Limitation Act are applicable to proceedings under the IBC as far as may be...

3. Subject : Conduct of assessment proceedings through ‘E-Proceeding’ facility during 2018-19-regd.

4. Order of the Anti Profiteering authority - GST Rule 133 as amended.

5. Anti-Profiteering - Order of the Authority - Rule 133 of the CGST Rules, 2017 as amended.

6. Anti-Profiteering - Duties of the Authority - Rule 127 of the CGST Rules, 2017 as amended.

7. Anti-Profiteering - Secretary to the Authority - Rule 125 of the CGST Rules, 2017 as amended

8. Anti-Profiteering Authority - Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended.

9. GST audit and GST investigation proceedings - simultaneous proceedings - Since the audit proceedings under Section 65 of the Act has already commenced, it is but...

10. Anti-profiteering - power of suo moto investigation in terms of Rule 133 of the Central Goods and Service Tax Rules, 2017 - The object is to ensure healthy competition...

11. Area Based Exemption - The investigation was not conducted at the end of the Jammu based manufacturer and whole case has been based on the investigation conducted at...

12. Jurisdiction - proper officer to issue summons and conduct inquiry - Investigation / Enquiry proceedings initiation by different authorities of state and central GST -...

13. Prosecution proceedings may continue ever where demand of duty was set aside on the ground of period of limitation since there is no limitation period for initiation of...

14. Initiation of penal provisions after expiry of 5 years - The period of five years has been held to be reasonable period for initiating penalty proceedings - proceedings...

15. Validity of Parallel proceedings under GST - the device of transferring investigations or proceedings inter se proper officers to ensure that a taxpayer is not subjected...