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GST - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Anti-Profiteering provisions - Constitutional Validity of ...

Case Laws     GST

October 10, 2022

Anti-Profiteering provisions - Constitutional Validity of Section 171 of the CGST Act, Chapter XV of the CGST Rules - This Court is also of the prima facie view that the post-sale discount has not been granted on account of GST rate reduction and therefore, does not qualify as commensurate reduction in prices as required under Section 171 of the Act. - Petitioner directed to pre-deposit the amount - HC

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