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
Pivotal Infrastructure guilty of not passing ITC benefit to Flat Buyers: NAA
Goods and Services Tax
Section 171(3A) Penalty for profiteering not retrospective: NAA
Goods and Services Tax
Infinity Retail guilty of Profiteering: NAA
Goods and Services Tax
No Anti-Profiteering penalty between the period 01.07.2017 to 31.12.2018
Goods and Services Tax
Starbucks Guilty of Profiteering under GST: NAA
Goods and Services Tax
Alton Buildtech guilty of not passing ITC benefit to Flat Buyers: NAA
Goods and Services Tax
Re-investigate & Recompute Profiteering By Smoky Kitchen Foods: NAA to DGAP
Goods and Services Tax
NAA drops penalty proceedings against Signature Builders
Goods and Services Tax
NAA directs DGAP to recompute the amount of profiteering by Devi Cinema
Goods and Services Tax
Section 171(3A) profiteering Penalty cannot be imposed retrospectively: NAA
Goods and Services Tax
Section 122 penalty cannot be imposed for violation of anti-profiteering provisions
Goods and Services Tax
Shiva Parvathi Theater guilty of not passing GST reduction benefit: NAA
Goods and Services Tax
Inox Leisure Guilty of Profiteering: 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.
