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...
Reckitt Benckiser India Private Limited Vs Union of India (Delhi High Court) Grievance of the Petitioner is that Director General of Anti Profiteering (DGAP) has by the impugned notice dated 8th/9th April, 2019 sought information on all products of the Petitioner. In this context, he has referred to the recent amendment by which Sub-Rule 5 […]
The Sec. 171 of CGST/SGST Act, 2017 and the Rule 122 to Rule 137 of the CGST/SGST Rules, 2017 envisages the relevant legal provisions, including the administrative and procedural aspects of the Anti-profiteering.
Jubilant Foodworks Ltd. & Anr. Vs Union of India & Ors (Delhi High Court) As far as the facts of the present case are concerned, one grievance is that although the Petitioners deal in as many as 393 products, and even according to the NAPA they are compliant in regard to the price of many […]
Sh. Rahul Sharma Vs. M/s H P India Sales Pvt. Ltd. (National Anti-Profiteering Authority) The allegation of the Applicant was that the Respondent had not passed on the benefit of rate reduction for the product ‘Computer Monitor of 19.5 inch’ w.e.f. 01.01.2019. We find that there was no rate reduction in tax on the product […]
1. Anti Profiteering Provisions under GST need better clarity “Profiteering is a pejorative term for the act of making profit by adopting unethical methods.” Section 171 of the CGST Act, requires a registered taxable person to pass on the benefit of every rupee accrued on account of additional input tax credit or reduced tax rate, […]
Shri Ramesh Kumar Yadav Vs M/s Vatika Ltd. (National Anti-Profiteering Authority) The contentions of Applicant No. 1 mainly stress upon the fact that the construction was not completed before the GST had come into force and the payment was made by him in the GST regime along with GST. He had also alleged that the […]
Shri Arjun Kumar Parwani Vs M/s. Signature Builders Pvt. Ltd. (National Anti-Profiteering Authority) On the basis of the facts of the present case it is clear that there had been no additional benefit of ITC to the Respondent and hence he is not required to pass on its benefit. The above Applicant has also quoted […]
Mr. Mohammad Azid Ramzani Vs M/s Adarsh Marbles (National Anti-Profiteering Authority) It is revealed that the Central Govt. vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 had reduced the rate of GST from 28% to 18% in respect of the tiles with effect from 15.11.2017. the benefit of which was required to be passed on to […]
Sh. Pranesh Pathak Vs M/s. Bhutani International Medicos (NAA) Central Government, on the recommendation of the GST Council, had reduced the GST rate on the product ‘Sanitary towels (pads) or sanitary napkins; tampons’ from 12% to Nil w.e.f. 27.07.2018, vide S. No. 146 of the Schedule to Notification No. 19/2018-Central Tax (Rate) dated 26.07.2018, which […]
Sh. Saurabh Gahoi Vs M/s Pinky Sales (National Anti-Profiteering Authority) The Respondent had submitted that he was running an exclusive showroom of M/s Liberty Shoe Ltd.. which had given him the software which was being used for billing and he could not make any modification to this software since it was fully controlled by M/s […]
