National Anti-Profiteering Authority

Builder not passed additional ITC benefit to buyers post GST implementation: NAA

Sh. Mohit Arora Vs M/s Lodha Developers Limited (National Anti-Profiteering Authority)

Sh. Mohit Arora Vs M/s Lodha Developers Limited (National Anti-Profiteering Authority) It is established from the perusal of the above facts of the case that the provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondents as they have profiteered an amount of Rs. 1,90,04,456/- inclusive of GST @ 12% […]...

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Builder found guilty of not-passing ITC Benefit to Customers: NAA

Shri Gaurav Gulati Vs M/s Paramount Propbuilt Pvt. Ltd. (National Anti-Profiteering Authority)

Shri Gaurav Gulati Vs M/s Paramount Propbuilt Pvt. Ltd. (National Anti-Profiteering Authority) 1. The present Report dated 02.04.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. Th...

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Profiteering cannot be alleged in absence of GST Rate reduction: NAA

Sh. Rahul Sharma Vs. M/s H P India Sales Pvt. Ltd. (National Anti-Profiteering Authority)

Sh. Rahul Sharma Vs. M/s H P India Sales Pvt. Ltd. (National Anti-Profiteering Authority) The allegation of the Applicant  was that the Respondent had not passed on the benefit of rate reduction for the product ‘Computer Monitor of 19.5 inch’ w.e.f. 01.01.2019. We find that there was no rate reduction in tax on the product [&...

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Builder entitled to opt for paying GST @8%: NAA

Shri Arjun Kumar Parwani Vs M/s Signature Builders Pvt. Ltd. (National Anti-Profiteering Authority)

Shri Arjun Kumar Parwani Vs M/s. Signature Builders Pvt. Ltd. (National Anti-Profiteering Authority) On the basis of the facts of the present case it is clear that there had been no additional benefit of ITC to the Respondent and hence he is not required to pass on its benefit. The above Applicant has also quoted […]...

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Anti-Profiteering not established when No ITC was available: NAA

Shri Ramesh Kumar Yadav Vs M/s Vatika Ltd. (National Anti-Profiteering Authority)

Shri Ramesh Kumar Yadav Vs M/s Vatika Ltd. (National Anti-Profiteering Authority) The contentions of Applicant No. 1 mainly stress upon the fact that the construction was not completed before the GST had come into force and the payment was made by him in the GST regime along with GST. He had also alleged that the […]...

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‘Unicharm’ not passed tax reduction benefit on Sanitary Napkins: NAA

Shri C. P. Rao Vs M/s Unicharm India Pvt. Ltd. (NAA)

Shri C. P. Rao Vs M/s Unicharm India Pvt. Ltd. (NAA) It is revealed that the Central Govt. vide Notification No.19/2018-Central Tax (Rate) dated 26.07.2018 the Government had reduced the rate of GST from 12% to NIL without ITC in respect of  Sanitary Napkins with effect from 27.07.2018, the benefit of which was required to […]...

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Benefit of reduction in rate of GST not passed; Anti Profiteering provisions contravened

Mr. Mohammad Azid Ramzani Vs Director General of Anti-Profiteering (National Anti-Profiteering Authority)

Mr. Mohammad Azid Ramzani Vs Director General of Anti-Profiteering (National Anti-Profiteering Authority) It is revealed that the Central Govt. vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 had reduced the rate of GST from 28% to 18% in respect of the tiles with effect from 15.11.2017. the benefit of which was required ...

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Increase in base price of product, post-GST rate reduction is profiteering: NAA

Mr. Mohammad Azid Ramzani Vs M/s Adarsh Marbles (National Anti-Profiteering Authority)

Mr. Mohammad Azid Ramzani Vs M/s Adarsh Marbles (National Anti-Profiteering Authority) It is revealed that the Central Govt. vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 had reduced the rate of GST from 28% to 18% in respect of the tiles with effect from 15.11.2017. the benefit of which was required to be passed on to ...

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Dealer not passed GST Rate reduction benefit on Sanitary napkin: NAA

Sh. Pranesh Pathak Vs M/s. Bhutani International Medicos (NAA)

Sh. Pranesh Pathak Vs M/s. Bhutani International Medicos (NAA) Central Government, on the recommendation of the GST Council, had reduced the GST rate on the product ‘Sanitary towels (pads) or sanitary napkins; tampons’ from 12% to Nil w.e.f. 27.07.2018, vide S. No. 146 of the Schedule to Notification No. 19/2018-Central Tax (R...

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NAA found Liberty Shoe dealer Guilty of Profiteering

Sh. Saurabh Gahoi Vs M/s Pinky Sales (National Anti-Profiteering Authority)

Sh. Saurabh Gahoi Vs M/s Pinky Sales (National Anti-Profiteering Authority) The Respondent had submitted that he was running an exclusive showroom of M/s Liberty Shoe Ltd.. which had given him the software which was being used for billing and he could not make any modification to this software since it was fully controlled by M/s [&hellip...

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