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.
NAA directs DGAP to verify claim of Issue of Credit notes for passing ITC benefit
NAA directs DGAP to Further Investigate Profiteered amount by Cloudtail India
Non reduction of price of ‘Fly Ash Blocks despite GST Rate reduction was Profiteering: NAA
DGAP cannot claim non-passing of ITC Benefit to buyer without evidence: NAA
NAA directs DGAP to investigate eligibility of ITC of Buyers & Sahej Realcon
NAA found ‘Subway Franchisee’ guilty of Profiteering
Every customer entitled to benefit of tax rate reduction by way of reduced prices: NAA
Benefit of Tax Reduction includes both Base Price and Tax Amount: NAA
Patanjali Ayurveda guilty of Profiteering: NAA
NY Cinemas found Guilty of Profiteering: NAA
NAA not interferes with Business decisions or Right to Trade
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.
