The absence of a prescribed methodology for computing the profiteering amount does not render the provisions of Section 171 of the CGST Act, 2017 unenforceable | There is no time limit fixed for the calculation of the profiteered amount | The pendency of the case challenging the constitutional validity of Section 171 before the Supreme Court by itself will not in the absence of the order of Stay would anyway affect the jurisdiction of the GSTAT to decide the case of alleged profiteering – Director General of Anti-Profiteering (DGAP) Vs. Shree Sai Kripa Marketing – GSTAT Principal Bench

Extra Search & Filters

[Section, Sub-section, Rules wise GST Case Laws]

+

AI Summary

• Case Summary: Get Access to Case Summary with Headnotes/ Case Notes.
• Extra Search & Filter Options: Section & Sub-section, Rules, Chapter wise, Subject wise Case Laws Filter Options.
• Comprehensive Database: Reporting orders & judgments, both reportable and non-reportable, of all forums with case summary and original judgment PDFs.
• Landmark Case Filters: Identify and focus on landmark or important cases separately.
• Keep you up2date: Daily WhatsApp updates, email newsletter, weekly bulletins, monthly case digests

taxcode.in prioritizes timely reporting

In case you've already logged in, click here to know why you're not able to access this content.