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...
Principal Commissioner Vs Sri Laxmi Kala Mandir 70MM Theatre (NAA) It is clear from the investigation carried out by the DGAP and also letter dated 03.06.2019 to Deputy Commissioner (Anti Evasion), Medchal, Hyderabad that the Respondent has maintained the same prices of all three categories of movie admission tickets which he was charging before the […]
Jigar R. Shah Vs Jay Ambe Developers (National Anti-Profiteering Authority) It is clear from the plain reading of Section 171(1) that, it deals with two situations:- one relating to the passing on the benefit of reduction in the rate of tax and the second pertaining to the passing on the benefit of the ITC. On […]
Since the said Phase-I was not in existence in the GST period and the said Phase-III was yet to be started/registered as on 27.08.2020 hence, the Anti-Profiteering provisions under Section 171 of the CGST Act 2017 are not applicable on the said Phase-I and Phase-III of River View Heights of the Respondent.
Vishal Garg Vs JMD Limited (NAA) It is also evident from the above narration of facts that the Respondent has denied benefit of ITC to the buyers of the flats and the shops being constructed by him in his Project JMD Imperial Suits/Suburbio-67 (Suburbio-1)in contravention of the provisions of Section 171 (1) of the CGST […]
Kalyan Chakravarthy Vs Prathima Multiplex Pvt. Ltd. (NAA) inds that the Respondent has resorted to profiteering by way of either increasing the base prices of the service while maintaining the same selling prices or by way of not reducing the selling prices of the service commensurately, despite a reduction in GST rate, on “Services by […]
Yogesh Sharma Vs Total Environment Habitat 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 1.02%, whereas, during the post-GST period (July-2017 to April, 2020), it was 1.84%. This confirms that in the post-GST period, […]
Sh. Jayesh V Rathod Vs Savaliya Procon (NAA) Respondent has profiteered by an amount of Rs. 85,77,419/- during the period of investigation i.e. 01.07.2017 to 30.06.2020. The Authority determined amount of Rs. 85,77,419/- (including 12% GST) under section 133(1) that has been profiteered by the Respondent from his home buyers (as per the list mentioned […]
Sh. Rahul Sharma on behalf of Local Circles India Pvt. Ltd. Vs Mataji Paints and Hardware (NAA) Respondent has denied the benefit of tax reduction to the customers in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and he has thus committed an offence under Section 171 (3A) of the […]
NAA finds that benefit of additional ITC of 4.81% of turnover has accrued to Dreamhome Infrastructures for the project ‘Heritage Max’. Which was required to be passed on to recipients but not passed.
Respondent is engaged in selling of medicines from his retail stores. It is also revealed from the plain reading of Section 171 (1) supra that it deals with two situations one relating to the passing on the benefit of reduction in the rate of tax and the second about the passing on the benefit of the ITC.
