National Anti-Profiteering Authority

Section 122 penalty cannot be imposed for violation of anti-profiteering provisions

Sh. Saurabh Gahoi Vs. Pinky Sales (NAA)

Sh. Saurabh Gahoi Vs. Pinky Sales (NAA) it has been revealed that the Respondent had not passed on the benefit of rate reduction when the rate of GST was reduced from 18% to 5% on foot wear, as per the provisions of Section 171 (1) of the CGST Act, 2017 for the period w.e.f. 27.07.2018 […]...

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Shiva Parvathi Theater guilty of not passing GST reduction benefit: NAA

Principal Commissioner Vs Shiva Parvathi Theatre 70 MM (NAA)

Principal Commissioner Vs Shiva Parvathi Theatre 70 MM (NAA) The main issues to be examined in the present matter were whether the GST rate on Services by way of admission to exhibition of cinematography films where price of admission ticket is above one hundred rupees” was reduced from 28% to 18% w.e.f. 01.01.2019 and Services [&he...

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Inox Leisure Guilty of Profiteering: NAA

Principal Commissioner Vs Inox Leisure Ltd. (NAA)

The main issues to be examined in the present matter were whether the GST rate on Services by way of admission to the exhibition of cinematograph films where the price of admission ticket was above one hundred rupees was reduced from 28% to 18% w.e.f. 01.01.2019...

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‘Shapoorji Palonji’ denied ITC benefit to Flat Buyers : NAA

Venugopal Gella Vs Shapoorji Palonji (NAA)

Venugopal Gella Vs Shapoorji Palonji (NAA) It is established from the perusal of the above facts that the Respondent has benefited from the additional ITC to the tune of 1.99% of the total turnover in respect of the project PARKWEST-EMERALD during the period from July, 2017 to April, 2019 which he was required to pass […]...

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Anti Profiteering Law Violation penalty effective from 01.01.2020

Peeyush Awasthi Vs Sun Infra Services Pvt. Ltd. (NAA)

Peeyush Awasthi Vs Sun Infra Services Pvt. Ltd. (NAA) Since no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 30.06.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) also cannot be imposed on the Respondent retrospectively. Accordingly, the ...

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Not passed ITC Benefit before 01.01.2020 but no section 171(3A) Penalty

Pawan Kumar Vs S3 Buildwell LLP (NAA)

Pawan Kumar Vs S3 Buildwell LLP (NAA) 1. The brief facts of the present case are that the Applicant No. 72 (here-in-after referred to as the DGAP) vide his Report dated 04.06.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had […]...

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No Section 171(3A) penalty for violations between 01.07.2017 to 30.09.2018

Sandeep Kumar Vs Nani Resorts and Floriculture Pvt. Ltd. (NAA)

Sandeep Kumar Vs Nani Resorts and Floriculture Pvt. Ltd. (NAA) Penalty should not be imposed for violation of the provisions of Section 171(1) during the period from 01.07.2017 to 30.09.2018 as the provisions of Section 171(3A) have come into force from 01.01.2020 and they cannot have retrospective operation. FULL TEXT OF ORDER OF NATIONA...

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No Penalty for violation of Section 171(1) of CGST Act before 01.01.2020

Vasantbhai Bhikabhai Patel Vs Shree Infra (NAA)

Vasantbhai Bhikabhai Patel Vs Shree Infra (NAA) Central Government vide Notification No. 01/2020- Central Tax dated 01.01.2020 has implemented the provisions of the Finance (No. 2) Act, 2019 from 01.01.2020 vide which sub-section 171 (3A) was added in Section 171 of the CGST Act, 2017 and penalty was proposed to be imposed in the case [&h...

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No Anti-Profiteering if NO ITC availed by Respondent in post-GST period

Anonymous Vs Aryan Hometec Pvt. Ltd. (NAA)

Anonymous Vs Aryan Hometec Pvt. Ltd. (NAA) It is revealed from the plain reading of Section 171 (1) that it deals with two situations one relating to the passing on the benefit of reduction in the rate of tax and the second pertaining to the passing on the benefit of the ITC. On the issue […]...

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No penalty for violation of section 171 Provisions before 01.01.2020

Shri M. Srinivas Vs Director General of Anti-Profiteering (NAA)

Shri M. Srinivas Vs Director General of Anti-Profiteering (NAA) Respondent has contravened the provisions of Section 171 (1) of the CGST Act, 2017. However, since, the penalty prescribed under Section 171 (3A) of the CGST Act, 2017 for violation of the above provisions has come in to force w.e.f. 01.01.2020 and the infringement pertains t...

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