Important Cases

GST – Anti-Profiteering – Section 171 of the CGST Act, 2017 – Constitutional validity of Section 171 of the Act read with Rule 126 of the CGST Rules and other cognate provisions is under challenge and the petitions in this regard are pending before the High Courts of Delhi, Bombay and Punjab & Haryana – …
GST – Punjab & Haryana High Court had held that  nobody shall be denied to carry forward legitimate claim of CENVAT/ITC on the ground of non-filing of TRAN-1 by 27.12.2017 – Aggrieved, Revenue had filed a Special Leave Petition before the Supreme Court. Held:  In the facts and circumstances of the case, Bench is not inclined to …

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