Set Back to Market Dominants: Delhi HC upholds Validity of GST Anti-Profiteering Provisions
The Delhi High Court, led by a bench consisting of Acting Chief Justice Manmohan and Justice Dinesh Kumar Sharma, rendered a verdict on Monday...
![Non-filing of GSTR for Some Period Does not Warrant Retrospective Cancellation of GST Registration : Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GSTR-Cancellation-of-GST-Registration-Delhi-High-Court-TAXSCAN.jpg "Non-filing of GSTR for Some Period Does not Warrant Retrospective Cancellation of GST Registration : Delhi HC [Read Order]")
![SC imposes stay on implementation of order against Anant Automobiles under Section 42(5) of the OVAT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Supreme-Court-OVAT-Supreme-Court-stay-order-Anant-Automobiles-case-update-Anant-Automobiles-Implementation-stay-on-OVAT-Act-Anant-Automobiles-legal-challenges-TAXSCAN.jpg "SC imposes stay on implementation of order against Anant Automobiles under Section 42(5) of the OVAT Act [Read Order]")
![Section 5 of Limitation Act not applicable to appeals filed u/s 107 of CGST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Allahabad-High-Court-Section-107-of-the-CGST-Act-Central-Goods-and-Services-Tax-Section-5-of-the-Limitation-Act-TAXSCAN.jpg "Section 5 of Limitation Act not applicable to appeals filed u/s 107 of CGST Act: Allahabad HC [Read Order]")
![Failure to File Reply to SCN follows GST Registration Suspension in violation of Rule 80B CGST Rules: Delhi HC Allows Grace Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-Registration-CGST-Rules-GST-Registration-Suspension-taxscan.jpg "Failure to File Reply to SCN follows GST Registration Suspension in violation of Rule 80B CGST Rules: Delhi HC Allows Grace Period [Read Order]")
GST Anti Profiteering; Non-payment of Interest on profiteered Amount: CCI directs to pay Interest to Home Buyers [Read Order]
National Anti-Profiteering Authority, the Competition Commission of India (CCI) in a case of GST anti-profiteering directed to pay Interest to home buyers on non-payment of interest on profiteered...
![GST Anti Profiteering; Non-payment of Interest on profiteered Amount: CCI directs to pay Interest to Home Buyers [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-Anti-Profiteering-Non-payment-of-Interest-Amount-CCI-directs-Interest-to-Home-Buyers-TAXSCAN-.jpg "GST Anti Profiteering; Non-payment of Interest on profiteered Amount: CCI directs to pay Interest to Home Buyers [Read Order]")
Denial of GST Reduction Benefit in Contravention of Provisions of S. 171 (1) of CGST Act, Penalty cannot impose Retrospectively: CCI [Read Order]
The National Anti-Profiteering Authority and the Competition Commission of India (CCI) held that the penalty for anti-profiteering cannot be imposed retrospectively even though the denial of Goods...
![Denial of GST Reduction Benefit in Contravention of Provisions of S. 171 (1) of CGST Act, Penalty cannot impose Retrospectively: CCI [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Denial-of-GST-Reduction-Benefit-in-Contravention-of-Provisions-S.-171-1-of-CGST-Act-Penalty-impose-Retrospectively-CCI-TAXSCAN.jpg "Denial of GST Reduction Benefit in Contravention of Provisions of S. 171 (1) of CGST Act, Penalty cannot impose Retrospectively: CCI [Read Order]")
Time Limit prescribed for claiming ITC U/s 16(4) APGST Act is not unconstitutional: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has ruled that the time limit prescribed for claiming Input Tax Credit (ITC) under Section 16(4) of the Andhra Pradesh Goods and Service Tax (APGST) Act, 2017 was not...
![Time Limit prescribed for claiming ITC U/s 16(4) APGST Act is not unconstitutional: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Andhra-Pradesh-High-Court-APGST-Act-TAXSCAN.jpg "Time Limit prescribed for claiming ITC U/s 16(4) APGST Act is not unconstitutional: Andhra Pradesh HC [Read Order]")
No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High court ruled that there was no contradiction between under Section 16(2) and 16(4) of the Andhra Pradesh Goods and Service Tax (APGST) Act, 2017 regarding the basic conditions...
![No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Andhra-Pradesh-High-court-Input-Tax-Credit-ITC-GST-Act-TAXSCAN.jpg "No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]")
Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]
In a recent decision the Calcutta High Court observed that the benefit of input tax credit ( ITC ) not available on payment to third party and not to the selling dealer under the West Bengal Value...
![Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITC-Calcutta-High-Court-WBVAT-Act-Input-Tax-Credit-Benefit-of-ITC-WBVAT-Act-updates-on-ITC-benefits-WBVAT-Act-updates-TAXSCAN.jpg "Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]")