National Anti-Profiteering Authority

No profiteering if post discount rate remains same pre & post rate reduction

Kerala State Level Screening Committee on Anti-Profiteering Vs M/s. Somany Ceramics Ltd. (National Anti-Profiteering Authority)

Respondent had not increased the discounted per M2price of the above product which had remained Rs. 374.74/- before and after the tax reduction, as was evident from both the invoices issued by him before and after the tax reduction and therefore, the benefit of tax reduction has duly been passed on to the customers by the Respondent. Hen...

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No profiteering by Asian Paints, who passed tax reduction benefit to customers

Kerala State Screening Committee on Anti-profiteering Vs M/s Asian Paints Ltd. (National Anti-Profiteering Authority)

Kerala State Screening Committee on Anti-profiteering Vs M/s. Asian Paints Ltd. (National Anti-Profiteering Authority) From the invoices referred, it is evident that the Respondent had maintained the same base price post reduction in the rate of tax w.e.f. 15.11.2017, resulting in reduction in the cum-tax price from Rs. 175.40/- to Rs. 16...

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No GST reduction on Little Stars Dhoti so profiteering allegation not sustainable

State Level Screening Committee on Anti-Profiteering, Kerala Vs M/s Ramraj Handlooms (NAA)

State Level Screening Committee on Anti-Profiteering Vs M/s Ramraj Handlooms (NAA) In this case there was no reduction in the rate of tax on ‘Little Stars Dhoti’ w.e.f. 01-07-2017 and that the rate of tax in the Post-GST era has also been increased from CST @ 2% to IGST @ 5%. therefore, the allegation of […]...

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Cloudtail India Guilty of Profiteering for not passing rate reduction benefit

Shri Rahul Sharma Vs Director General of Anti-Profiteering (NAA)

Shri Rahul Sharma Vs M/s. Cloudtail India Pvt. Ltd. (NAA) (i) Firstly, the Respondent, as discussed in para 12 to 14 above, has submitted that the proceedings initiated should be deemed infructuous as the complaint under Section 171 of the CGST Act, 2017;was not against him but against HP India who was the brand owner […]...

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Increase in MRP post GST Reduction is violation of Anti-profiteering law

Shri R. K. Gupta. Vs Ms Abbott Healthcare Pvt. Ltd. (National Anti-Profiteering Authority)

It is revealed that the rate of tax was 30.06% in the pre-GST era which was reduced to 28% in the post-GST era vide Notification No. 1/2017 Central Tax (Rate) dated 28.06,2017, and the rate of GST was further reduced from 28% to 18% vide Notification No. 41/2017-- Central Tax (Rate) dated 14 11.2017 However, during these periods, the base...

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Anti-profiteering provisions not apply in absence of reduction in tax rate

Kerala State Screening Committee on Anti-Profiteering Vs Director General Anti-Profiteering (National Anti-Profiteering Authority)

Kerala State Screening Committee on Anti-Profiteering Vs Director General Anti-Profiteering (NAA) On perusal of the facts of the case and the details provided in the table given above in para 4 it is apparent that there was no reduction of tax with the introduction of GST. The DGAP on examining various facts has categorically mentioned [&...

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No profiteering if base price of product remain same after GST rate reduction

Kerala State Screening Committee on Anti-profiteering Vs M/s Velbon Vitrified Tiles Pvt. Ltd (NAA)

Kerala State Screening Committee on Anti-profiteering Vs M/s Velbon Vitrified Tiles Pvt. Ltd (NAA) As seen from the invoices given above at para 4 it is clear that the base price of the product per box was Rs. 232.50 prior to 15.11.2017 and had remained the same even after GST rate reduction w.e.f. 15.11.2017. Therefore, […]...

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NAA found builder Guilty of profiteering for not passing ITC benefit

Shri Ashok Khatri Vs M/s S3 Infra Reality Pvt Ltd (NAA)

Shri Ashok Khatri Vs M/s S3 Infra Reality Pvt Ltd (NAA) From the documents placed on record and the DGAP’s report it is evident that the Respondent has sold 780 units out of 816 residential units, out of which for 29 units there was no consideration paid after introduction of GST, hence the profiteered amount […]...

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No Anti profiteering on sale of Jockey Socks as tax rate was same pre & post-GST

Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans (NAA)

Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans (NAA) DGAP has submitted in his report that the rate of tax on the product (Jockey Socks 7052 FS ASSTD) remained same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had remained the same. Therefore, the provisions [...

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No Anti profiteering if Tax Rate on product remains same pre & post-GST

Kerala State Screening Committee on Anti-profiteering Vs M/s Emke Silks & Garments Pvt. Ltd. (National Anti-Profiteering Authority)

Kerala State Screening Committee on Anti-profiteering Vs M/s Emke Silks & Garments Pvt. Ltd. (National Anti-Profiteering Authority) It is clear from the perusal of the facts of the case that the product i.e. Shirts (Design 689) was exempted from the Central Excise Duty, vide Notification No. 30/2004-CE dated 09.07.2004 and only attra...

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