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
Anti-Profiteering Allegation Dismissed as DGAP Finds No ITC Gain After GST Rollout
Goods and Services Tax
Anti-Profiteering Proceedings Closed Because Full ITC Benefit Passed to Buyers: GSTAT
Goods and Services Tax
Builder Liable for ₹98.72 Lakh Profiteering Because GST ITC Benefit Not Passed to Buyers
Goods and Services Tax
Reinvestigation Directed Since Actual Service ITC of ₹5.22 Crore Allegedly Ignored
Goods and Services Tax
No Limitation Bar in Anti-Profiteering Case as Rule 133 Timeline Held Directory
Goods and Services Tax
GSTAT Orders Refund to 13 Homebuyers Because ITC Benefit Was Not Fully Passed On
Goods and Services Tax
GSTAT Remands Profiteering Case Due to Non-Verification of ITC Reversal
Goods and Services Tax
GSTAT Closed GST Anti-Profiteering Case After Full ITC Benefit Passed to 355 Homebuyers
Goods and Services Tax
GSTAT Orders ₹12.20 Lakh Profiteering Refund for Failure to Pass ITC Benefit
Goods and Services Tax
Anti-Profiteering Complaint Dismissed After Re-Investigation Shows No ITC Gain
Goods and Services Tax
No Anti-Profiteering Violation Where Post-GST ITC Ratio Lower Than Pre-GST: GSTAT
Goods and Services Tax
GSTAT Remanded Profiteering Allegation for Verification of ITC Benefit Passed On
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.
