Supreme Court Seeks Union's Response On Plea Against HC Judgment Upholding Anti-Profiteering Provisions Under CGST Act
10 months, 1 week ago

Supreme Court Seeks Union's Response On Plea Against HC Judgment Upholding Anti-Profiteering Provisions Under CGST Act

Live Law  

The Supreme Court on February 12 issued notice in a plea filed against the Delhi High Court order upholding constitutional validity of anti-profiteering provisions under the CGST Act and Rules.Passing the order, the Bench of CJI DY Chandrachud, Justices JB Pardiwala and Manoj Misra clarified that the issuance of notice shall not be construed as a restraint on the High Court for disposing of. The Supreme Court on February 12 issued notice in a plea filed against the Delhi High Court order upholding constitutional validity of anti-profiteering provisions under the CGST Act and Rules. These pleas challenged the constitutional validity of Section 171 of Central Good and Services Tax Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the 2017 Rules, the legality of the notices proposing imposition or orders imposing penalty issued by National Anti-Profiteering Authority and the final orders passed by the Authority. As per the petitioner, the High Court has failed to appreciate that determination of commensurate reduction in price necessarily involves consideration of costing and market related factors and in the absence of the same being addressed in the impugned provisions, NAA is vested with absolute and arbitrary discretion without any guidance or parameters to carry out its functions.

Supreme Court Constitution Tax Delhi High Court Rules High Act Gst Petitioner Provisions Reduction Court Seeks Cgst Act Input Tax Credit Constitutional Validity Section 171 Naa Commensurate Reduction  plea  tax  court  seeks  act  response  provisions  judgment  high  reduction  supreme  petitioner  passed  antiprofiteering  upholding  hc  rules  unions

History of this topic

'Beneficial Legislation, Promotes Consumer Welfare': Delhi High Court Upholds Anti-Profiteering Provisions Under CGST Act And Rules
10 months, 3 weeks ago

'Beneficial Legislation, Promotes Consumer Welfare': Delhi High Court Upholds Anti-Profiteering Provisions Under CGST Act And Rules

Live Law  

The Delhi High Court has upheld the provisions concerning anti-profiteering measure and establishment of National Anti-Profiteering Authority under the Central Good and Services Tax Act, 2017 and its Rules, observing that they are in the nature of a beneficial legislation as they promote consumer welfare.A division bench of Acting Chief Justice Manmohan and Justice Dinesh Kumar. The Delhi High Court …

Supreme Court Issues Notice On Pleas Challenging Arrest & Summoning Powers Of GST Officials
1 year, 3 months ago

Supreme Court Issues Notice On Pleas Challenging Arrest & Summoning Powers Of GST Officials

Live Law  

The Supreme Court on August 25 issued notice in two similar writ petitions filed under Article 32 of the Constitution of India, challenging the constitutional validity of several provisions of the Central Goods and Services Tax Act, 2017 including Section 69, 70. As per the said petitions, Sections 69 and 70 of the CGST Act are unconstitutional as being provisions …

Supreme Court Refuses To Entertain Plea Seeking CAG Audit Of Public Funds Allocated To Delhi Govt; Gives Liberty To Move HC
2 years, 4 months ago

Supreme Court Refuses To Entertain Plea Seeking CAG Audit Of Public Funds Allocated To Delhi Govt; Gives Liberty To Move HC

Live Law  

The Supreme Court refused to entertain a plea seeking directions to the Comptroller and Auditor General of India to conduct performance audit as well as financial audit of the funds allocated to the Delhi Government for implementation of pollution controlling activities. The petition claimed that the Government has diverted public funds allocated under the 'National Clean Air Programme' to meet …

GST Authorities' Power Of Arrest Under CGST Act Prima Facie Constitutional : Delhi High Court
3 years, 11 months ago

GST Authorities' Power Of Arrest Under CGST Act Prima Facie Constitutional : Delhi High Court

Live Law  

The Delhi High Court has expressed a prima facie view to uphold Sections 69 and 132 of the Central Goods and Service Tax Act provision which gives the authorities the power to arrest any person if there exists a "reason to believe" that the person has committed tax evasion.A Division Bench of Justices Manmohan Singh and Sanjeev Narula was hearing …

Discover Related