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 held ‘Adani M2k Project’ guilty of Profiteering
Goods and Services Tax
Granting of discounts not amounts to passing of benefit of tax reduction
Goods and Services Tax
NAA finds Signature Builders Guilty of not passing ITC Benefit to Customers
Goods and Services Tax
NAA finds Signature Builders guilty of not passing benefit of ITC
Goods and Services Tax
Nestle’ guilty of profiteering as not adopted correct methodology to pass on ITC Benefit
Goods and Services Tax
NAA has power to set Methodology ∓ procedure for determining anti-profiteering amount
Goods and Services Tax
NAA held Builder Guilty of not passing ITC benefit to Flat Buyers
Goods and Services Tax
NAA held Builder Guilty of not passing ITC benefit to Customer
Goods and Services Tax
Provision of IBC overrides GST: NCLT
Goods and Services Tax
NAA found builder Guilty of Not passing ITC benefit of 4.36 Crore to Customers
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.
