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NAA found Builder guilty of not passing of additional ITC benefit

Case Name : Ms. Pallavi Gulati and Sh. Abhimanyu Gulati Vs M/s Puri Constructions Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 30/2019
Date of Judgement/Order : 08/05/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Non reduction in price despite tax reduction is profiteering: NAA

Case Name : Kerala State Screening Committee on Anti-Profiteering Vs Ms TTK Prestige Ltd (National Anti-Profiteering Authority)
Appeal Number : Case No. 29/2019
Date of Judgement/Order : 06/05/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Profiteering establishes on increase of base price despite GST Rate reduction

Case Name : Shri Kumudchandra Atmaram Patel Vs M/s TTK Prestige Limited (National Anti-Profiteering Authority)
Appeal Number : Case No. 28/2019
Date of Judgement/Order : 02/05/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No profiteering as no Tax reduction in GST Era on Courier Services

Case Name : Ms ABV & Company Vs M/s. The Professional Couriers (National Anti-Profiteering Authority)
Appeal Number : Case No. 27/2019
Date of Judgement/Order : 02/05/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No profiteering if no increase in per unit base price post tax reduction

Case Name : State Leval Screening Committee on Anti-Profiteering Vs M/s Mak Plywood Industries Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 26/2019
Date of Judgement/Order : 25/04/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Competition from exempt /compounding manufacturers not valid ground to indulge in Profiteering

Case Name : Kerala State Screening Committee on Anti-profitering Vs M/s Dev Snacks (National Anti-Profiteering Authority)
Appeal Number : Case No. 25/2019
Date of Judgement/Order : 16/04/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No profiteering as tax rate in GST era increased to 28% from earlier 14.75%

Case Name : Kerala Screening Committee on Anti-Profiteering Vs M/s Saint Gobain India Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 23/2019
Date of Judgement/Order : 03/04/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No Anti-Profiteering if base price remained same even after tax reduction

Case Name : Kerala State Screening Committee on Anti-Profiteering Vs Ms. Rosata Vitrified Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 24/2019
Date of Judgement/Order : 03/04/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Builder Guilty of not passing benefit of ITC to purchasers of flats: NAA

Case Name : Mr. Vivek Gupta Vs M/s Gurukripa Developers & Infrastructures Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 21/2019
Date of Judgement/Order : 28/03/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No Profiteering as there was commensurate reduction in base price

Case Name : Kerala State Level Screening Committee Vs M/s Peps Industries Pvt. Ltd (NAA)
Appeal Number : Case No. 22/2019
Date of Judgement/Order : 28/03/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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