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 directed DGAP to Re-Investigate in case of E-Homes Infrastructure Pvt. Ltd.
Goods and Services Tax
NAA directs DGAP to reinvestigate profiteering in the case of Himalaya Real Estate
Goods and Services Tax
In Absence of Clear-Cut Findings, NAA directed DGAP to Further Investigate
Goods and Services Tax
DGAP directed to further Verify ITC Benefit amount under Rule 133(4)
Goods and Services Tax
NAA directs DGAP to further Verify total amount of ITC Benefit
Goods and Services Tax
NAA directs DGAP to Further Investigate Matter of ITC Ltd
Goods and Services Tax
Builder not passed additional ITC benefit to flat buyers: NAA
Goods and Services Tax
Builder reversed ITC before receipt of CC/OC to deny ITC benefit to home buyers
Goods and Services Tax
NAA directs DGAP to Re-Investigate Issues in case of Wheelabrator Alloy Castings
Goods and Services Tax
Builder Guilty of not passing benefit of ITC to Flat Buyers
Goods and Services Tax
Builder denyied ITC benefit to buyers post-GST implementation: NAA
Goods and Services Tax
NAA held ‘Caroa Properties’ Guilty of Profiteering
Goods and Services Tax
NAA held Johnson & Johnson guilty of Profiteering of Rs. 230 Cr.
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.
