National Anti-Profiteering Authority

‘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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GST: Penalty for Section 171(1) violation effective from 01.01.2020

Ratish Nair Vs Man Realty Ltd. (NAA)

Ratish Nair Vs Man Realty Ltd. (NAA) In this case Respondent has not passed on the benefit of input tax credit to his buyers w.e.f 01.07.2017 to 30.09.2018 and hence, the Respondent has violated the provisions of Section 171(1) of the CGST Act, 2017. It is also revealed from the perusal of the CGST Act […]...

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Section 171(3A) Penalty cannot be imposed retrospectively: NAA

Pranesh Pathak Vs Bhutani International Medicos (NAA)

Pranesh Pathak Vs Bhutani International Medicos (NAA) Since, no penalty provisions were in existence between the period w.e.f. 27.07.2018 to 31.03.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. FULL TEXT OF ORDER OF...

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Section 171(3A) of CGST Act comes in to force w.e.f. 01.01.2020

Ankur Jain Vs Kunj Lub Marketing Pvt. Ltd. (NAA)

Ankur Jain Vs Kunj Lub Marketing Pvt. Ltd. (NAA) It has been revealed that the Respondent has not passed on the benefit of reduction in the GST rate from 18% to 12% on the above product w.e.f. 15.11.2017 to 28.02.2018 and hence, the Respondent has violated the provisions of Section 171 (1) of the CGST […]...

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