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
NAA directs DGAP to further investigate profiteering by Logix City Developers
Goods and Services Tax
NAA directs DGAP to reinvestigate in case of Sternal Buildcon Pvt. Ltd.
Goods and Services Tax
NAA directs DGAP to reinvestigate in case of Mascot Buildcon
Goods and Services Tax
NAA directs DGAP to investigate profiteering charges against 14 projects of BPTP Ltd
Goods and Services Tax
NAA found ‘Prasad Media’ guilty of profiteering on Sale of Movie Tickets
Goods and Services Tax
NAA finds Electronic Mart India guilty of Profiteering on Monitors & TVs
Goods and Services Tax
P&G & Gillette India guilty of not passing GST rate reduction benefit to Customers: NAA
Goods and Services Tax
NAA directs DGAP to reinvestigate Subway franchisee & to exercise its powers
Goods and Services Tax
NAA directs DGAP to further investigate case of ‘Pareena Infrastructure’
Goods and Services Tax
Section 171(3A) penalty cannot be levied retrospectively: NAA
Goods and Services Tax
Penalty for violation of Section 171(1) provisions come into force w.e.f. 01.01.2020
Goods and Services Tax
Sudharshan 35 MM guilty of profiteering: NAA
Goods and Services Tax
Logix Infrastructure guilty of not passing ITC benefit to Homebuyers: NAA
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.
