Anti-Profiteering

Is Anti Profiteering is Anti Business?

Goods and Services Tax - There is great dilemma in pricing of products so much so that for every overvaluation businesses are suspected of money laundering and for every undervaluation they are suspected of tax evasion. Adding to this is Section 171 of the CGST Act which reads as below:- 1) Any reduction in rate of tax on any supply […]...

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NAA holds McDonald’s franchisee Hardcastle Restaurants Guilty of Profiteering

Goods and Services Tax - The Hon’ble National Anti-Profiteering Authority (NAA), in the case of DGAP vs. Hardcastle Restaurants [Case No. 79/2020 dated December 9, 2020] held that, the Hardcastle Restaurants (Respondent) has committed an offence by denying the  benefit of rate reduction to the buyers of his products in contravention of the provisions of Sectio...

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Patanjali GST Profiteering Case for Supply of Detergent Powder

Goods and Services Tax - It is a proven fact that anti-profiteering provisions actually work and section 171 of the CGST Act, 2017 provides protection to the customers against illegal, inappropriate and excessive profiteering resorted by suppliers of goods and services. It becomes quite clear when rates are not reduced at all or commensurate with reduction in GST...

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GST Profiteering established in Duracell Battery supply case: NAA

Goods and Services Tax - D.S. Brothers Vs Durga Marketing Pvt. Ltd. (NAA) GST Profiteering of Rs. 1,57,200 established in the case of supply of Duracell Battery AA/6 by respondent. NAA asked to deposit the same in consumer welfare fund along with interest @ 18%. Facts of Case The brief facts of the case are that an application was filed […]...

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Anti-Profiteering under GST: Analysis of Recent Decisions and comparison with other jurisdictions

Goods and Services Tax - Introduction With the introduction of the Goods and Services Tax (GST), the entire landscape of indirect taxation in India has undergone an upheaval. The GST has been hailed as a revolutionary enactment which would remove the cascading effect of taxes, i.e. no longer would tax on tax be have to be paid. To do this […]...

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Credit Anti-profiteering penalties in the Consumer Welfare Fund

Goods and Services Tax - Leading consumer and public policy research and advocacy group, CUTS International has requested the Finance Minister, Ms Nirmala Sitharaman that penalties under the Central GST Act, 2018 for profiteering should be deposited in the Consumer Welfare Fund....

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Empanelment & Guidelines for empanelment of Advocates to defend NAA

Goods and Services Tax - Empanelment of Advocates / Law Firms for representing the National Anti-profiteering Authority and Director General of Anti-Profiteering before various Courts and Tribunals....

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NAA passes 60 orders against complaints of profiteering

Goods and Services Tax - Anti-Profiteering Measures The National Anti-Profiteering Authority (NAA) was constituted on 28th November, 2017 under Section 171 of the CGST Act, 2017 to ensure that the reduction in rate of tax or the benefit of input tax credit is passed on to the recipient by way of commensurate reduction in prices. Important steps taken by the NAA ...

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Alleged Profiteering by Rushi Builder and Developers – NAA order reinvestigation

Smt. Rekha Gamaprasad Yadav Vs Rushi Builder and Developers (NAA) - Smt. Rekha Gamaprasad Yadav Vs Rushi Builder and Developers (NAA) The Present Report dated 23.09.2021 had been received in National Anti-Profiteering Authority (NAA or Authority) from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule ...

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Alleged Profiteering by Salarpuria Signum Complex – NAA order reinvestigation

Damodar Ropeways & Infra Limited Vs Salarpuria Signum Complex LLP (NAA) - Damodar Ropeways & Infra Limited Vs Salarpuria Signum Complex LLP (NAA) It is observed from the DGAP’s report that the ITC, as a percentage of the turnover, that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 5.07%, whereas, during the post-GST peri...

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Distributor of products liable to pass benefit of ITC reduction: NAA

Meenakshi Agrawal Vs Rajkotia Medicare Pvt. Ltd (NAA) - NAA held that distributor of products manufactured by others also liable to pass on the benefit of tax rate reduction to the recipients...

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Pareena Infrastructure guilty of Profiteering in its project ‘Laxmi Apartment’: NAA

Saurabh Kumar Vs Pareena Infrastructure Pvt. Ltd (NAA) - NAA held that Pareena Infrastructure not passed ITC benefit by way of commensurate reduction in price of flat for project Laxmi Apartment...

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DGAP to reinvestigate alleged Profiteering by IJM Lingamaneni Township

Anil Kumar Kota Vs IJM Lingamaneni Township Pvt. Ltd (NAA) - Applicant alleged that JM Lingamaneni Township not passed ITC benefit of by way of reduction in price in respect of project 'Raintree Park'....

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Recent Posts in "Anti-Profiteering"

Alleged Profiteering by Rushi Builder and Developers – NAA order reinvestigation

Smt. Rekha Gamaprasad Yadav Vs Rushi Builder and Developers (NAA)

Smt. Rekha Gamaprasad Yadav Vs Rushi Builder and Developers (NAA) The Present Report dated 23.09.2021 had been received in National Anti-Profiteering Authority (NAA or Authority) from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 128 of the Central Goods & Service T...

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Alleged Profiteering by Salarpuria Signum Complex – NAA order reinvestigation

Damodar Ropeways & Infra Limited Vs Salarpuria Signum Complex LLP (NAA)

Damodar Ropeways & Infra Limited Vs Salarpuria Signum Complex LLP (NAA) It is observed from the DGAP’s report that the ITC, as a percentage of the turnover, that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 5.07%, whereas, during the post-GST period (July-2017 to September, 2020), it wa...

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Distributor of products liable to pass benefit of ITC reduction: NAA

Meenakshi Agrawal Vs Rajkotia Medicare Pvt. Ltd (NAA)

NAA held that distributor of products manufactured by others also liable to pass on the benefit of tax rate reduction to the recipients...

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Pareena Infrastructure guilty of Profiteering in its project ‘Laxmi Apartment’: NAA

Saurabh Kumar Vs Pareena Infrastructure Pvt. Ltd (NAA)

NAA held that Pareena Infrastructure not passed ITC benefit by way of commensurate reduction in price of flat for project Laxmi Apartment...

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DGAP to reinvestigate alleged Profiteering by IJM Lingamaneni Township

Anil Kumar Kota Vs IJM Lingamaneni Township Pvt. Ltd (NAA)

Applicant alleged that JM Lingamaneni Township not passed ITC benefit of by way of reduction in price in respect of project 'Raintree Park'....

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Kanakia Spaces Realty guilty of Profiteering in project ‘Kanakia Sevens’

Meenal Gupta Vs Kanakia Spaces Reality Pvt. Ltd. (NAA)

Meenal Gupta Vs Kanakia Spaces Reality Pvt. Ltd. (NAA) The present Report dated 31.08.2020 had been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rue 129 (8) of the Coning Goods & Service Tax (CGST) Rules, 2017 In pursuance of Authority’s Interim Order ...

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No Profiteering by ‘Sri Dutt Constructions’ in Project Garden Avenue K-4

Milan Pankaj Kothari Vs Sri Dutt Constructions (NAA)

Milan Pankaj Kothari Vs Sri Dutt Constructions (NAA) The brief facts of the present case are that an application was filed before the Maharashtra State Screening Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017 by the Applicant No. 1 alleging profiteering by the Respondent in respect of purchase of a Flat No. [&hellip...

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No violation of Anti-Profiteering if project commences on or after 01.07.2017

Smt. K. B. Sreedevi Vs Siva Rama Constructions (NAA)

Applicant No. 1 had filed an application before the Andhra Pradesh State Screening Committee on Anti-Profiteering under Rule 128 of the CGST Rules,2017 and alleged that Respondent had not passed on the benefit of the input tax credit by way of commensurate reduction in price...

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Nandi Infratech guilty of Profiteering in its Project ‘Amaatra Homes’

Vijay Pal Sing Vs Nandi Infratech Pvt. Ltd. (NAA)

Vijay Pal Sing Vs Nandi Infratech Pvt. Ltd. (NAA) The Authority determines an amount or Rs. 7,28,05,691/- (including 12% GST) under section 133(1) as the profiteered amount by the Respondent from his 768 home buyers/shop buyers/customers which shall be refunded by him along with interest @18% thereon, from the date when the above amount w...

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Tata play guilty of profiteering of Rs. 225 crore in DTH services: NAA

Sweety Agarwal Vs Tata play Limited (NAA)

Applicant No. 1 alleging profiteering in respect of DTH (Direct to flume) Service supplied by the Respondent vide subscription ID No. 1088222136 in respect of payment of half yearly/annual subscription charges....

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