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
DGAP to re-investigate alleged profiteering by Assotech Ltd.
Goods and Services Tax
NAA directs DGAP to reinvestigate profiteering allegation against Supertech Limited
Goods and Services Tax
NAA directs DGAP to further investigate in case of ‘Lifeways Infrastate’
Goods and Services Tax
Subwest Restaurant not passed benefit of GST rate reduction: NAA
Goods and Services Tax
Section 171(3A) penalty provisions not applicable between 01.07.2017 to 31.12.2018
Goods and Services Tax
NAA drops penalty proceedings against Fusion Buildtech Pvt. Ltd.
Goods and Services Tax
Subway franchise ‘Hungry Eyes’ guilty of Profiteering: NAA
Goods and Services Tax
Suncity Projects not passed ITC credit to homebuyers: NAA
Goods and Services Tax
Profiteering Allegation against ‘Signature Global’ not established: NAA
Goods and Services Tax
Hardcastle Restaurants Guilty of Profiteering: NAA
Goods and Services Tax
DGAP to reinvestigate alleged profiteering by Dra Aadithya Projects Pvt. Ltd.
Goods and Services Tax
NAA ask DGAP to re-investigate in the case of Franchisee of ‘Subway’
Goods and Services Tax
DGAP to re-investigate alleged non passing of ITC by ‘Siddha Infradev LLP’
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.
