Goods and Services Tax : Even after the sunset clause, anti-profiteering obligations continue through tribunals and policy directions, leaving businesses e...
Goods and Services Tax : The Delhi High Court upheld an anti-profiteering order, ruling that merely increasing product quantity or volume after a GST rate ...
Goods and Services Tax : GSTAT ruled 18% interest on GST anti-profiteering amounts applies prospectively from April 1, 2020, upholding that it cannot be im...
Goods and Services Tax : Delhi HC rules increasing product quantity or base price instead of reducing MRP after a GST rate cut violates Section 171 of the ...
Goods and Services Tax : GST 2.0 rate cuts trigger Anti-Profiteering rules (Sec 171). Summary covers obligation to pass on tax/ITC benefit, MRP display nor...
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 : GSTAT held that retaining the same ticket prices after GST reductions amounted to profiteering under Section 171 of the CGST Act. ...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : GSTAT held that permissions relating to ticket pricing could not override the statutory requirement to pass on GST rate reduction ...
Goods and Services Tax : GST Authority will stop accepting requests for examination of input tax credits and tax rate reductions from April 1, 2025, as per...
Goods and Services Tax : Ministry of Finance empowers GST Appellate Tribunal to examine input tax credits and tax rate reductions, effective from October 1...
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...
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 Tax (CGST) Rules, 2017, on […]
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 was 5.60% for […]
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
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 was […]
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.
Applicant No. 1 alleged that the Respondent has not passed on the benefit of ITC to him by way of commensurate reduction in the price on purchase of Apartment No. 503, Tower-E, from the Respondent in the Project Panchshil Towers situated at Kharadi, Pune on the introduction of GST w.e.f. 01.07.2017, in terms of Section 171 of the CGST Act, 2017.
Dr. Rahul Bamal Vs SVP Builders India Pvt. Ltd. (NAA) The brief facts of the case was that an application was filed before the Standing Committee on Anti-profiteering under Rule 128 of the CGST Rules. 2017, by the Applicant no. 1, wherein it had been alleged that the Respondent had not passed on the benefit […]
Director-General of Anti-Profiteering Vs Friends Land Developers (NAA) The present Report dated 01.07.2020 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax Rules, 2017. The brief facts of the case are that this Authority, vide Order No. 62/2019 dated 27.11.2019, […]
NAA held that distributor of products manufactured by others also liable to pass on the benefit of tax rate reduction to the recipients
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 no.15/2019 dated 19.11 […]
