Archive
NAA
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Lessons from NAA: Parameters of a Fair Dispute Resolution Body
The experience of transitioning from retail sales tax to VAT laws in 2002-03 provided a learning that a similar transition to GST may be used as a pretext by suppliers to artificially increase the prices of…
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NAA is Constitutional, Individual Orders Can be Challenged on Merits: Delhi HC
Introduction This post focuses on the Delhi High Court’s recent judgment upholding the constitutionality of NAA, a statutory body established under Section 171, CGST Act, 2017. I’ve examined the working of NAA in detail here and here, where I’ve highlighted the…
