The Goods and Services Tax Appellate Tribunal (GSTAT) rules on a GST anti-profiteering case, reducing the Directorate General of Anti-Profiteering’s (DGAP) profiteering claim of ₹1.49 crore against Theco India Pvt. Ltd. This case examines the obligation to pass on Input Tax Credit (ITC) benefits to consumers under Section 171 of the CGST Act.
GSTAT rules Mallikarjuna Cinema Hall profiteered by Rs. 16.5 lakhs by failing to pass GST rate reductions on cinema tickets to consumers between Jan-June 2019. Tribunal rejects arguments on state regulations and market dynamics.
GSTAT rules on P&G’s anti-profiteering case, deciding the company is not required to pay interest on a profiteered amount of ₹6.88 lakhs. The interest clause was deemed prospective, not retrospective.
GSTAT rules M/s Hotel Babylon Inn Pvt. Ltd. profiteered ₹31,28,631 by not passing GST rate reduction benefit to consumers. Details and judgment analysis.
A GST Appellate Tribunal ruling finds that an approved resolution plan under the Insolvency and Bankruptcy Code (IBC) extinguishes anti-profiteering claims not listed in the plan.
The GSTAT has ruled against cosmetics distributor Raj & Co. for not passing on GST rate reductions to consumers, imposing a fine and interest. This case reinforces the legal precedent for anti-profiteering accountability in the supply chain.
GSTAT ruled that Raj & Company failed to pass on GST rate cut from 28% to 18% on cosmetics, profiteering ₹3.31 lakh. Distributor directed to deposit with interest.
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has upheld a ruling against a Subway franchisee, M/s Urban Essence, for failing to pass on the benefit of a GST rate reduction from 18% to 5% to its consumers. The tribunal confirmed the anti-profiteering amount of ₹5,47,005 after multiple investigations found the company increased its base prices to offset the tax cut.
Tax/ penalty under section 129 of CGST Act 2017 cannot be imposed merely for expiry of E way bill without proving the intention to evade tax
Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax & (GST Appellate Authority, Himachal Pradesh) GST Appellate Authority revokes cancellation of GSTIN as It is made clear in the section 107 (7) that after amount of pre deposit paid by appellant, recovery proceeding for balance amount shall deemed to be stayed. Issue involved: Revocation […]
