Goods and Services Tax : Explore provisions and implications of Chapter XXI of CGST Act and Chapter IX of IGST Act, covering job work, compliance, and proc...
Goods and Services Tax : Delhi High Court upholds constitutional validity of GST anti-profiteering law and rules. Detailed analysis of implications for bus...
Goods and Services Tax : Explore the constitutional validity of Anti-Profiteering provisions under GST, their impact on businesses and consumers, and the l...
Goods and Services Tax : Delhi High Courts stance on anti-profiteering clause: Valid but arbitrary? Explore the intricacies, challenges, and flaws in the a...
Goods and Services Tax : The anti-profiteering provisions under the Goods and Services Tax (GST) were introduced to ensure that businesses pass on the bene...
Goods and Services Tax : Leading consumer and public policy research and advocacy group, CUTS International has requested the Finance Minister, Ms Nirmala ...
Goods and Services Tax : Empanelment of Advocates / Law Firms for representing the National Anti-profiteering Authority and Director General of Anti-Profit...
Goods and Services Tax : Anti-Profiteering Measures The National Anti-Profiteering Authority (NAA) was constituted on 28th November, 2017 under Section 17...
Goods and Services Tax : Detailed analysis of Competition Commission of India's order regarding Cinema Ventures Pvt Ltd not passing GST rate reduction bene...
Goods and Services Tax : The average base price of tickets sold before and after the GST rate reduction was compared. The DGAP found that the company had n...
Goods and Services Tax : Explore the DGAP report on GST rate reduction impact on movie ticket prices, alleged profiteering by the respondent, detailed inve...
Goods and Services Tax : Explore the CCI's order on Asian GPR Multiplex's alleged GST profiteering, detailed investigation findings, and implications under...
Goods and Services Tax : Read the full text of the Competition Commission of India's order on Abhilash Mohanty Vs Vertex Homes Pvt. Ltd regarding CGST rule...
Goods and Services Tax : Central Goods and Services Tax (Fourth Amendment) Rules, 2022 – CBIC omitted following GST Rules 122,124,125,134 and 137 vi...
Goods and Services Tax : CBIC notifies Competition Commission of India to examine whether input tax credits availed by any registered person or the reducti...
Devroop Guha Vs Signature Global (India) Pvt. Ltd. (NAA) Perusal of the record reveals that the Respondent had got Affordable Housing ‘The Millenia 37D’ project approved under the Haryana Affordable Housing Policy and allotted flats to the successful buyers on 27.10.2017 through draw of lots He invited applications for allotment of houses via advertisement in […]
Ravi Charaya Vs Hardcastle Restaurants Pvt. Ltd. (NAA) Respondent is liable to pass on the benefit of GST rate reduction from 18% to 5% with denial of benefit of ITC, as was notified by the Central and the State Governments vide Notification No. 41/2017-Central tax (Rate) dated 14.11.2017 w.e.f. 15.11.2017. It is also established that […]
Director-General of Anti-Profiteering Vs Urban Essence (Prop. Aniket Nagnath Nimbalkar) (NAA) We observe that as per the C.B.I.C. Press Release No. 62/2018, dated 18.10.2018, the last date to avail ITC in respect of invoices or debit notes relating to such invoices pertaining to the period from July 2017 to March 2018 was extended up to […]
Hemant Kejriwal Vs Siddha Infradev LLP (NAA) It is clear to us from the documents placed on record that the Respondent has claimed to have sold 70 flats after the introduction of GST and also claimed that he had freshly negotiated the prices of these flats after considering the benefit of the input tax credit. […]
Aruna Popat Vs Shalwak Infrabulls (NAA) We have carefully considered all the submissions filed by the Applicants, the Respondent, and the other material placed on record and find that the Applicant No. 1, vide her complaint, had alleged that the Respondent was not passing on the benefit of ITC to her on purchase of the […]
Sh. Sibi John Vs. Logix City Developers Pvt. Ltd. (NAA) 1. The present Report dated 27.03.2020 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) on 13.05.2020 after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the […]
Parveen Kumar Bansal Vs Sternal Buildcon Pvt. Ltd. (NAA) We have carefully considered the Report furnished by the DGAP, the submissions made by the Respondent and the other material placed on record. On examining the various submissions, the observations of this Authority are as follows:- a) The DGAP, in Para 16 of his report, has […]
National Anti-profiteering Authority (NAA) directed the Director General of Anti-Profiteering (DGAP) to investigate the profiteering charges against 14 projects of BPTP Ltd and furnish his Report under Rule 129 (6) of the CGST Rules, 2017. The investigation should be carried out w.e.f. July 1, 2017 to November 31, 2020 or till the date OC had been received by BPTP in respect of the Project.
Application filed by Applicant No. 1 alleging profiteering by the Respondent in respect of the supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket is above one hundred rupees despite a reduction in the rate of GST from 28% to 18% w.e.f. 01.01.2019.
M. Srinivas Vs Electronics Mart India Ltd. (NAA) The brief facts of the case are that an application dated 29.03.2019 was filed by the Applicant No. 1, under Rule 128 (1) of the CGST Rules, 2017 before the Standing Committee on Anti-Profiteering alleging profiteering by the Respondent in respect of supply of Monitors and TVs […]
