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 : The Tribunal held that maintaining ticket prices by increasing base price after GST reduction violated Section 171. It directed de...
Goods and Services Tax : The case addressed increased ITC benefits post-GST without corresponding price reduction. The tribunal ruled this violated Section...
Goods and Services Tax : The dispute concerned failure to reduce prices after GST. The Tribunal held that documentary evidence showed benefit was already t...
Goods and Services Tax : GSTAT held that no anti-profiteering violation arises where construction, agreement, and payments occur entirely in the GST regime...
Goods and Services Tax : The issue involved a calculation error in the final order. The Tribunal clarified the correct per sq. ft. benefit including GST an...
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...
Director General of Anti-Profiteering Vs Elan Ltd. (NAA) DGAP has carefully examined the Report of the DGAP and it has been observed that as per the Table ‘A’ of the Report all the relevant events for the project ‘Epic‘ took place in GST regime and the Respondent had not availed any CENVAT/ITC, related to ‘EPIC’ […]
NAA held that Sanghvi Premises Pvt. Ltd. has not passed ITC benefit to Its customers in its Project ‘Sanghvi Solitaire’ situated at Borivali
Ajay Sood Vs Eldeco County Ltd. (NAA) Authority finds that the benefit of additional Input Tax Credit of 1.24 % of the turnover has accrued to the Respondent for the project Eldeco County. This benefit was required to be passed on to the recipients. Thus, Section 171 of the CGST, 2017 has been contravened by […]
Manju Bala Vs SJP Hotel and Resorts Pvt. Ltd. (NAA) The only plea of the Respondent before this Authority is that he has passed on the benefit of ITC amounting to Rs 9,77,49,000/- to all his customers and has submitted sample acknowledgement receipts claimed to have been received from the customers vide which, according to […]
Shivkumar Tattimani Vs Axis Concept Construction Pvt. Ltd (NAA) ITC as a percentage of the turnover that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 1.17% and during the post-GST period (July-2017 to April-2020), it was 13.52% for the project “Axis Vedam”. This confirms that, post-GST. the Respondent has been […]
Sh. Arun Kumar Raina Vs M3M India Pvt. Ltd. (NAA) Respondent has gained benefit of ITC on the supply of Construction services after the implementation of GST w.e.f. 01.07.2017 and the Respondent was required to pass on such benefit to the homebuyers by way of commensurate reduction in prices in terms of Section 171 of […]
Abha Tiwari Vs Samridhi Realty Homes Pvt. Ltd. (NAA) This Authority has carefully considered the Report filed by the DGAP, all the submissions and the documents placed on record and the arguments advanced by the Respondent and the submissions of the Applicants on record. On examining the various submissions, the observations of this Authority are […]
Vinutha Prahlad Vs MJR Builders Pvt. Ltd. (NAA) Authority finds that in the present ease, the Respondent has raised invoice to his home buyers which included the consolidated demand of the land and the construction services. No separate demand for the land in the invoice has been issued by the Respondent to his home buyers. […]
Sh. Arnav Datta Vs Prescon Realtors and Infrastructure Pvt. Ltd. (NAA) It has been revealed 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 1.43% and during the post-GST period (July, 2017 to September, 2019), […]
Atul Waichal Vs Wadhwa Realty Pvt. Ltd. (NAA) The Authority finds 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 2.80%, whereas. during the post-GST period (July-2017 to September, 2019), it was 2.83%. This confirms that in the post-GST period, the […]
