{"id":73846,"date":"2025-09-26T08:26:58","date_gmt":"2025-09-26T02:56:58","guid":{"rendered":""},"modified":"2025-09-26T08:26:58","modified_gmt":"2025-09-26T02:56:58","slug":"section-171-cgst-and-specified-rules-raise-substantive-issues-matter-remanded-for-fact-finding-and-fresh-adjudication-on-14-10-2025","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73846","title":{"rendered":"Section 171 CGST and specified Rules raise substantive issues; matter remanded for fact-finding and fresh adjudication on 14.10.2025"},"content":{"rendered":"<p>Section 171 CGST and specified Rules raise substantive issues; matter remanded for fact-finding and fresh adjudication on 14.10.2025<br \/>Case-Laws<br \/>GST<br \/>The HC held Section 171 CGST Act, 2017 and the specified Rules raise substantive issues warranting re-examination and remanded the matter for fact-finding by the Principal Bench of the GSTAT as NAPA. Noting a cut-off of 01.04.2025 for acceptance of anti-profiteering requests, the Court found that, given the GST rate increase affecting the Pet<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92888\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 171 CGST and specified Rules raise substantive issues; matter remanded for fact-finding and fresh adjudication on 14.10.2025Case-LawsGSTThe HC held Section 171 CGST Act, 2017 and the specified Rules raise substantive issues warranting re-examinati<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73846","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73846"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73846\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}