Section 64 A of Sale of Goods Act is not Applicable to Anti Profiteering Provisions in CGST Act: Delhi HC [Read Order]

The bench observed that there is no provision under CGST Act,2017 that tax reduction ordered under the Act would be subject to the provisions of Sale of Goods Act
Delhi High Court - GST - CGST - Anti Profiteering Provisions - TAXSCAN

A division bench of the Delhi High Court has held that Section 64A of Sale of Goods Act has no applicability to the obligation under Section 171 of the Central Goods and Services ( CGST ) Act. The assessee(s) contended that the levy of penalty and interest cannot be ordered in the absence of corresponding…

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