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Reduction in discount doesn’t amount to profiteering

Case Name : In re Kerala State Screening Committee on Anti-profiteering Vs M/s Asian Paints Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 29/2018
Date of Judgement/Order : 27/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No Profiteering as no change in base rate during Pre & Post GST rate revision

Case Name : State Level Screening Committee on Anti-Profiteering Vs Ahuja Radios (National Anti-Profiteering Authority)
Appeal Number : Case No. 28/2018
Date of Judgement/Order : 27/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No profiteering if base price (excluding tax) not increased after GST rate reduction

Case Name : Kerala State Level Screening Committee on Anti-Profiteering Vs M/s Lorenzo Vitrified Tiles Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 27/2018
Date of Judgement/Order : 27/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No reduction in rate of GST- Anti-profiteering provisions not attracted

Case Name : Kerala State Level Screening Committee on Anti-Profiteering Vs Janson (National Anti-Profiteering Authority)
Appeal Number : Case No. 26/2018
Date of Judgement/Order : 27/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Legal obligation imposed on dealer cannot be ignored only because manufacturer controls the prices

Case Name : Director General of Anti-Profiteering Vs Raj & Company (National Anti-Profiteering Authority)
Appeal Number : Case No. 25/2018
Date of Judgement/Order : 27/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Tax Rate increased in Post GST Era- Profiteering Allegation not sustainable

Case Name : Kerala State Screening Committee on Anti-profiteering Vs M/s Impact Clothing Co. (National Anti-Profiteering Authority)
Appeal Number : Case No. 24/2018
Date of Judgement/Order : 24/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Tax Rate increased from 26.79% to 28%, allegation of profiteering not sustainable

Case Name : State Level Screening Committee on Anti-Profiteering Vs M/s Panasonic India Pvt. Ltd (National Anti-Profiteering Authority)
Appeal Number : Case No. 23/2018
Date of Judgement/Order : 24/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No profiteering as No reduction in Tax in post-GST era as compared to pre-GST era

Case Name : State Level Screening Committee on Anti-Profiteering Vs Peps Industries Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 22/2018
Date of Judgement/Order : 24/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No profiteering if base price of product not changed after Tax Reduction

Case Name : Kerala State Screening Committee on Anti-profiteering Vs M/s. Asian Granito India Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 21/2018
Date of Judgement/Order : 24/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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HUL Guilty of profiteering; Not passed benefit of GST rate reductions: NAA

Case Name : Ankit Kumar Bajoria Vs Hindustan Unilever Limited (National Anti-Profiteering Authority)
Appeal Number : Case No. 20/2018
Date of Judgement/Order : 24/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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