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...
Due to COVID-19 pandemic high court approves that Patanjali can deposits the amount of penalty in question in the consumer welfare fund in six monthly installments.
D.S. Brothers Vs Durga Marketing Pvt. Ltd. (NAA) The brief facts of the case are that an application was filed by the Applicant No. 1 before the Standing Committee on Anti-profiteering, under Rule 128 of the CGST Rules, 2017 alleging profiteering by the Respondent in respect of the supply of “Duracell Battery AA/6” (hereinafter referred […]
In the latest anti profiteering case of pharma major Reckitt Benckiser over alleged profiteering of 63 lakh from the sale of Dettol handwash between 2017 to 2019, Hon’ble Delhi High court has stayed the order of National anti-profiteering authority for deposit of alleged profiteering amount in the consumer welfare fund.
In this case although learned counsel for respondent-Authority objects to the grant of instalments to the petitioner Samsonite South Asia Pvt. Ltd. , yet this Court keeping in view the COVID-19 pandemic situation, directs the petitioner to deposit the principal profiteered amount i.e. Rs.21,81,20,748/- in six equated monthly instalments.
Director General of Anti-Profiteering Vs M/s Gaurav Sharma Food Industries (National Anti-Profiteering Authority) 1. The present Report dated 31.12.2019 has been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that a reference was received […]
Authority under Rule 133 (3) (a) of the CGST Rules, 2017 orders that the Respondent shall reduce the prices to be realized from the buyers of the flats of the above Project commensurate with the benefit of ITC received by him has been detailed above.
Jai Prakash Garg Vs Adarsh thought Works Pvt. Ltd. (NAA) Based on the above facts The amount of benefit of ITC which was required to be passed on by the Respondent or the profiteered amount is determined as Rs. 1,70,28,230/- including the GST @12% on the basic profiteered amount of Rs. 1,52.03,777/- as has been […]
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 […]
DGAP investigated the issues of whether the GST rate applicable to the item Shoe Polish was reduced e.f. 15.11.2017 and if so, whether the benefit of such reduction in the rate of tax had been passed on by the Respondent No. 1 to his customers in terms of Section 171 of Central Goods and Services Tax Act, 2017.
Sh. Shivam Agarwal Vs Gaursons Realtech Pvt. Ltd. (NAA) Keeping in view the self-admission of the Respondent in which he has stated that he is liable to pass on the benefit of additional ITC as per the provisions of Section 171 of the above Act, the above projects are required to be investigated as there […]
