Goods and Services Tax
Courts: National Anti-Profiteering Authority
Read National Anti-Profiteering Authority orders and case laws on GST rate reductions, input tax credit benefits, profiteering and consumer benefit issues.
Goods and Services Tax
Inox Leisure guilty of not passing benefit of reduction in GST rate: NAA
Goods and Services Tax
No penalty under Section 122(1)(i) for violation of Anti Profiteering Provisions
Goods and Services Tax
No penalty for violation of Section 171(1) provisions before 01.01.2020
Goods and Services Tax
Penalty for violation of Section 171(1) effective from 01.01.2020
Goods and Services Tax
Section 171(3A) Penalty cannot be imposed prior to 01.01.2020
Goods and Services Tax
No penalty despite Violation of section 171(1) provisions till 31.12.2019
Goods and Services Tax
Penalty provision for violation of Section 171(1) effective from 01.01.2020
Goods and Services Tax
No Section 171(3A) penalty on Lifestyle International (Between 15.11.2017 to 31.01.2018
Goods and Services Tax
GST: Section 171(3A) Penalty provisions not in existence between 15.11.2017 to 31.01.2018
Goods and Services Tax
NAA withdraws Penalty Notice issued to Aster Infrahome
Goods and Services Tax
Caroa Properties Not Guilty of Profiteering U/s. 171: NAA
Goods and Services Tax
Elan Ltd. Guilty of not passing ITC benefit in its Project ‘Mercado’
Goods and Services Tax
NAA directs DGAP to further investigate alleged Profiteering by DLF Limited
National Anti-Profiteering Authority brings together orders and decisions concerning the anti-profiteering provisions under GST. The archive includes cases examining whether businesses passed on the benefit of reductions in GST rates or additional input tax credit to recipients through commensurate reductions in prices. These decisions provide useful historical material on anti-profiteering investigations, computation of alleged profiteering and related GST issues. Businesses, GST professionals, advocates and researchers can use this TaxGuru category to study anti-profiteering jurisprudence and earlier decisions under the GST framework.
