This is the first edition of the bi-annual publication on anti-profiteering cases containing the gist and text of the case arranged in chronological order since the inception of GST in India.
Chapter 1 and 2 comprise of statutory provisions and rules on anti-profiteering. Chapter 3 covers anti-profiteering cases decided by National Anti-profiteering Authority and Chapter 4 covers judgments pronounced by High Courts relating to anti-profiteering upto 31.12.2019. Various abbreviations used and meanings of important legal maxims are also provided.
• Covers all Cases/Orders on Anti-profiteering under GST law (section 171 of CGST Act, 2017 and rules 122 -137 of CGST Rules, 2017
• Gist and full text of NAA orders/High court orders/judgments
• All orders/cases since inception of NAA on Anti-profiteering included – One point reference for all Anti-profiteering cases
• Cases summary prepared by practicing professionals
• India’s first exclusive case digest on anti-profiteering cases in GST
• Covers all anti-profiteering cases reported since inception (July 2017 – December 2019) by:
– National Anti-profiteering Authority (NAA)
– High Courts
• List of cases arranged:
– industry/segment /topic-wise and
• Gist of the case digested by professionals
• Useful for tax officers/corporates/taxpayers/professionals
About the author:
Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), aged 60, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow Member of the Institute of Company Secretaries of India (ICSI) besides being an Associate Member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy for the title “A Conceptual Approach to Corporate Governance: Preparation for Global Interface” from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI).
Dr. Agarwal has over thirty-five years of professional experience as a practicing Chartered Accountant with vast exposure in the field of Indirect Taxation including Service Tax, Goods and Services Tax (GST), corporate laws, corporate governance and financial services. He has to his credit a large number of published articles in various professional journals, websites and economic dailies on various professional subjects including service tax, GST, accounting standards, corporate laws and corporate governance.
He has so far authored/edited more than 30 books on various professional subjects. Some of his popular books on indirect taxation, GST and corporate laws include:
• Service Tax Case Digest
• A Handbook of Service Tax: Law, Practice & Procedures
• Treatise on Service Tax
• Guide to Service Tax
• Accounting Standards and Corporate Practices
• Guide to Accounting and Accounting Standards
• Manual of Accounting Standards
• Commentary on the Companies Act, 1956
• Audit Committee and Corporate Governance
• Guide to Goods & Services Tax (January, 2016)
• A Complete Guide to GST: Ready Reckoner in Q&A Format. (1e, November, 2016; 2e, October, 2017)
• Goods & Services Tax – Law & Practice (April, 2017)
• Goods & Services Tax – Law, Concepts & Impact Analysis of Select Industries (2e, May, 2017)
• Goods & Services Tax – Law, Concepts & Impact Analysis for Traders and Service Providers (August, 2017)
• Goods & Service Tax – Law, Concepts & Impact Analysis for Industry and Manufacturing Sector (September, 2017)
• Compendium of Judicial Pronouncements – Relevant under GST regime (January, 2018)
• Compendium of GST Cases with Summary (January, 2020, 4th edition)
• Compendium of GST Advance Authority Rulings with Summary (Aug 2019 – Dec 2019)
Additionally, Dr. Agarwal has been running an e-newsletter named Service Tax Counsellor on Service Tax since 1999 and another thrice-monthly e-newsletter on Goods & Services Tax (GST) named GST Counsellor, since July 2015. He has been the Founder Editor of Service Tax Journal, India’s first exclusive journal on Service Tax and has also co-edited Current Taxcom News (a weekly tax journal). He regularly writes on Indirect Taxes including GST for professional journals of ICAI, ICSI, Excise Law Times, Service Tax Review, GST Law Times, Business Advisor, www.taxmanagementindia.com, wwwtaxguru.com, www.gststreet.com, current tax reporter and other professional/economic/trade journals etc.
He is an active participant and speaker/faculty at National and Regional Seminars and Conferences on various professional topics organized by ICAI, ICSI, ICWAI and Apex Chambers. He is also a visiting faculty at various Management Institutes and Banks. He has addressed a large number of conferences, seminars/webinars including in-house training sessions on service tax, GST and other topics for Central/State Governments, PSUs, ICAI/ICSI/corporate houses etc. His workshops/master classes on Service Tax and GST are popular amongst professionals and corporate executives. Central Government (now MCA) had nominated him as a member on the Working Group constituted for suggesting changes in Companies Act to implement good Corporate Governance in 2002-03. He has been a member of Secretarial Standards Board (SSB) constituted by the ICSI for five terms, member of Expert Advisory Board of ICSI for three terms and has also been a member of Indirect Tax Committee of ICAI in 2009-10. He had been a member of Advisory Group on GST constituted by the ICSI, member of group for Tax Reforms constituted by J&K Government and Chairman of GST Steering Committee of Board of Jammu and Kashmir Bank Ltd.
He is also actively associated with the Institute of Chartered Accountants of India, The Institute of Company Secretaries of India, various apex level Chambers of Commerce & Industries, various Trade Bodies, and Stock Exchanges. He has been a SEBI nominated director on the Board of Jaipur Stock Exchange Ltd. and JSEL Securities Ltd. and an independent director on the Board of State Bank of Bikaner& Jaipur (a SBI Group Bank), Rajasthan Financial Corporation, Jammu & Kashmir Bank Ltd. and other companies.
Ms. Neha Somani, ACAis a promising Chartered Accountant in practice having qualified in November 2014. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv& Company, Chartered Accountants, dealing in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training.
She has adequate exposure on audits and due diligence in areas of Service Tax, Goods and Services Tax and anti-profiteering issues. She handles adjudication and appellate matters in Service Tax/GST for corporate clients.
She has an academic bent of mind with a flair for public speaking, writing articles in reputed professional journals and websites. She has also actively undertaken corporate training programmes for clients and organizations. She has also actively contributed in books on Service Tax & Goods and Services Tax authored by Dr. Sanjiv Agarwal and GST related publications of the Institute of Company Secretaries of India.
She is a partner with M/s Agarwal Sanjiv& Company, Chartered Accountants, Jaipur.
Sanjiv Agarwal, Neha Somani