Description
Bloomsbury India Compendium Of Gst Anti-Profiteering Cases (Jan 2020 - June 2020) by Sanjiv Agarwal and Neha Somani
About the book
The present 2nd edition of this bi-annual publication of the book – Compendium of GST Antiprofiteering
Cases contains the gist / analysis and text of judicial pronouncements on Antiprofiteering
provisions reported during 1st January, 2020 to 30th June, 2020 by National Antiprofiteering
Authority (NAA) and courts.
While Chapter 1 and 2 contain statutory provisions of section 171 of the CGST Act and the
relevant rules of CGST Rules on Anti-profiteering, Chapter 3 covers Anti-profiteering Orders
pronounced by the NAA. Chapter 4 covers judgments pronounced by various High Courts and
the Supreme Court reported upto 30th June, 2020.
The earlier cases /orders can be referred to in First edition of the book.
Key features
• Covers all cases / orders on Anti-profiteering under GST law (section 171 of CGST Act, 2017
and Rules 122-137 of CGST Rules 2017).
• Contains gist and full text of NAA orders / High Courts / Supreme Court judgments / Orders.
• All orders / cases u/s 171 since January 2020 – July 2020 covered.
• All order / cases u/s 171 from inception to December 2019 can be referred to in first edition
of Book (January 2020).
• Useful for tax officers, NAA, corporates / taxpayers / professionals.
• One point reference for all Anti-profiteering cases.
About the Authors
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 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 (September, 2020, 5th edition)
• Compendium of GST Advance Authority Rulings with Summary (January, 2020, 2nd edition)
• Compendium of GST Anti-profiteering Cases (January, 2020, 1st Edition)
• Guide for Independent Directors (January, 2020, 1st Edition)
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, ACA is 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 has co-authored GST cases book published by
Bloomsbury.