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...
It is a proven fact that anti-profiteering provisions actually work and section 171 of the CGST Act, 2017 provides protection to the customers against illegal, inappropriate and excessive profiteering resorted by suppliers of goods and services. It becomes quite clear when rates are not reduced at all or commensurate with reduction in GST rates. The […]
Shashank Thakar Vs Alton Buildtech India Pvt. Ltd. (NAA) 1. A Report dated 14.06.2019 was received from the Applicant No. 6 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the Report were that the Applicant […]
DGAP Vs. Smookey Kitchen Foods OPC Pvt. Ltd. (NAA) We have carefully considered the Reports furnished by the DGAP, the contentions of the Respondent, and the other material placed on record. We observe that this case pertains to a franchisee of M/s Subway India Private Limited in Ghaziabad (Uttar Pradesh) who is supplying various food […]
It is also revealed that vide Section 112 of the Finance Act, 2019 specific penalty provisions have been added for violation of the provisions of Section 171(1) of the CGST Act, 2017 which have come in to force w.e.f. 01.01.2020 vide Notification No. 01/2020 Central Tax dated 01.01.2020, by inserting Section 171 (3A) in the CGST Act, 2017.
Since, no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.12.2018 when the Respondent had violated the provisions of Section 171 (1) of the CGST Act, 2017, the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively.
High Court directed the petitioner to deposit principal profiteered amount but stayed interest and penalty imposed by National Anti-Profiteering Authority (NAA).
Sh. Saurabh Gahoi Vs. Pinky Sales (NAA) it has been revealed that the Respondent had not passed on the benefit of rate reduction when the rate of GST was reduced from 18% to 5% on foot wear, as per the provisions of Section 171 (1) of the CGST Act, 2017 for the period w.e.f. 27.07.2018 […]
Venugopal Gella Vs Shapoorji Palonji (NAA) It is established from the perusal of the above facts that the Respondent has benefited from the additional ITC to the tune of 1.99% of the total turnover in respect of the project PARKWEST-EMERALD during the period from July, 2017 to April, 2019 which he was required to pass […]
Peeyush Awasthi Vs Sun Infra Services Pvt. Ltd. (NAA) Since no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 30.06.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) also cannot be imposed on the Respondent retrospectively. Accordingly, the notice dated 05.07.2019 issued […]
Pawan Kumar Vs S3 Buildwell LLP (NAA) 1. The brief facts of the present case are that the Applicant No. 72 (here-in-after referred to as the DGAP) vide his Report dated 04.06.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had […]
