National Anti-Profiteering Authority

Dreamhome Infrastructures guilty of profiteering: NAA

Hemant Kumar Gupta Vs Dreamhome Infrastructures Pvt. Ltd. (NAA)

NAA finds that benefit of additional ITC of 4.81% of turnover has accrued to Dreamhome Infrastructures for the project 'Heritage Max'. Which was required to be passed on to recipients but not passed....

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NAA found medical retail store guilty of Profiteering

Dr. Meenakshi Agrawal Vs S. R. Lifesciences (NAA)

Respondent is engaged in selling of medicines from his retail stores. It is also revealed from the plain reading of Section 171 (1) supra that it deals with two situations one relating to the passing on the benefit of reduction in the rate of tax and the second about the passing on the benefit of the ITC....

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No provisions in CGST Act or rules to allow payment of profiteered amount in instalments

Sh. Vikas Goyal Vs Piccadilly Square Movie Complex (NAA)

There are no specific provisions in the CGST Act or rules, which provide for payment of determined profiteered amount in instalments....

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No penalty for Anti-Profiteering infringement before 01.01.2020

Principal Commissioner, Medchal Commissionerate Vs Rana Electronics and Home Appliances (National Anti-Profiteering Authority)

Principal Commissioner Vs Rana Electronics and Home Appliances (National Anti-Profiteering Authority) In this case Respondent has contravened the provisions of Section 171 (1) of the CGST Act, 2017. However, since, the penalty prescribed under Section 171 (3A) of the CGST Act, 2017 for violation of the above provisions has come in to forc...

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Anti-Profiteering: NAA directs DGAP to enquire 9 Projects of Adhiraj Constructions

Jitendra Kumar Vs Adhiraj Constructions Pvt. Ltd. (NAA)

Jitendra Kumar Vs Adhiraj Constructions Pvt. Ltd. (NAA) It is observed from the DGAP’s report and documents submitted during the investigation that the instant project (Samyama City Tower 1-D) has received RERA approval for the period 08.01.2018 to 31.03.2023. It is also noted that all bookings have been made after GST was introduce...

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No Anti-Profiteering if no pre-GST tax rate or ITC availability: NAA

Sh. Ashish Jain through Sh. Rachit Jain Vs GLS Infraprojects Pvt. Ltd. (NAA)

Sh. Ashish Jain through Sh. Rachit Jain Vs GLS Infraprojects Pvt. Ltd. (NAA) In the present case the draw of lots, allotment of units and receipt of payments had taken place in the post-GST era. The draw of lots for allotment of houses was conducted on 08.08.2017 in the presence of the committee constituted under […]...

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Anutone Acoustics Guilty of not passing ITC benefit to Customers: NAA

Deshpande Constructions (Prop Shri Sunil V. Deshpande) Vs Anutone Acoustics Ltd. (NAA)

Deshpande Constructions (Prop Shri Sunil V. Deshpande) Vs Anutone Acoustics Ltd. (NAA) The issue to be examined by the Authority is as to whether there was any net benefit of ITC with the introduction of GST. On this issue it has been revealed from the DGAP’s Report that, the Respondent should have reduced the base […]...

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DGAP cannot compute profiteering amount for period not covered under investigation

Deputy Commissioner of State Tax Vs A. J. Enterprises (NAA)

Deputy Commissioner of State Tax Vs A. J. Enterprises (NAA) NAA observe that the DGAP in his Report dated 20.08.2020 has mentioned the investigation period from 15.11.2017 to 30.09.2019 while the profiteering has been computed upto 31.10.2019 as has been shown in Annexure 25 of his Report. The DGAP vide his supplementary Report dated 24.1...

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No Violation of Anti-Profiteering Provisions by Lodha Developers in its Project Lodha Primo: NAA

Sh. Darshan Joshi Vs M/s. Lodha Developers Ltd. (National Anti-Profiteering Authority)

Sh. Darshan Joshi Vs M/s. Lodha Developers Ltd. (National Anti-Profiteering Authority) The brief facts of the present case are that the Applicant No. 1 had filed an application stating that the Respondent had resorted to profiteering in respect of the supply of construction services related to the purchase of Flat No. 1201 in the project ...

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Alton Buildtech not contravened Anti-Profiteering provisions in Project `Aangan’: NAA

Director General of Anti-Profiteering Vs Alton Buildtech India Pvt. Ltd (National Anti-Profiteering Authority)

Director General of Anti-Profiteering Vs Alton Buildtech India Pvt. Ltd (National Anti-Profiteering Authority) Perusal of the record reveals that the Project `Aangan’ consist of three Phases viz. I, II and III. Regarding Phase I the DGAP vide Report dated 14.06.2019 had alleged Profiteering of Rs. 6,24,48,008/- and the same had been...

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