NAA

NAA holds McDonald’s franchisee Hardcastle Restaurants Guilty of Profiteering

Goods and Services Tax - The Hon’ble National Anti-Profiteering Authority (NAA), in the case of DGAP vs. Hardcastle Restaurants [Case No. 79/2020 dated December 9, 2020] held that, the Hardcastle Restaurants (Respondent) has committed an offence by denying the  benefit of rate reduction to the buyers of his products in contravention of the provisions of Sectio...

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GST Profiteering established in Duracell Battery supply case: NAA

Goods and Services Tax - D.S. Brothers Vs Durga Marketing Pvt. Ltd. (NAA) GST Profiteering of Rs. 1,57,200 established in the case of supply of Duracell Battery AA/6 by respondent. NAA asked to deposit the same in consumer welfare fund along with interest @ 18%. Facts of Case The brief facts of the case are that an application was filed […]...

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Profiteering Complaints Adjudicated by NAA In 2018

Goods and Services Tax - During the year 2018, the NAA has passed 28 orders against the complaints referred to it. Following is the gist of NAA Orders issued in 2018. It may be noted that out of 28 Orders, Anti-profiteering could not be established in 18 cases....

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No Profiteering when Base Price is Constant & Selling Price Reduced

Goods and Services Tax - Dr. Sanjiv Agarwal, FCA, FCS The complaint against profiteering came up recently before the National Anti-profiteering Authority (NAA) in a case involving supply of tiles. In Kerala State Screening Committee on Anti-profiteering & DGAP, CBIC New Delhi v. Asian Grantio India Ltd., Ahmedabad, the NAA vide its Order dated 24.12.2018 orde...

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Anti Profiteering Upheld In Noodles Case

Goods and Services Tax - In yet another case where anti-profiteering charges have been established, the National Anti-profiteering Authority (NAA) has confirmed that sale of Maggie Noodle pack (Noodles) at same price even after rate of GST on it was reduced from 18% to 12% w.e.f. 15 November, 2017 was a case of anti-profiteering u/s 171 of the CGST Act 2017 read ...

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Empanelment & Guidelines for empanelment of Advocates to defend NAA

Goods and Services Tax - Empanelment of Advocates / Law Firms for representing the National Anti-profiteering Authority and Director General of Anti-Profiteering before various Courts and Tribunals....

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NAA tenure extended for 2 Years; Phased electronic invoicing system introduction; Decision on GSTAT

Goods and Services Tax - The tenure of National Anti-Profiteering Authority has been extended by 2 years. The Council also decided to introduce electronic invoicing system in a phase-wise manner for B2B transactions. E- invoicing is a rapidly expanding technology which would help taxpayers in backward integration and automation of tax relevant processes....

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NAA passes 60 orders against complaints of profiteering

Goods and Services Tax - Anti-Profiteering Measures The National Anti-Profiteering Authority (NAA) was constituted on 28th November, 2017 under Section 171 of the CGST Act, 2017 to ensure that the reduction in rate of tax or the benefit of input tax credit is passed on to the recipient by way of commensurate reduction in prices. Important steps taken by the NAA ...

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Complaints received by National Anti-Profiteering Authority (NAA) 

Goods and Services Tax - The National Anti-Profiteering Authority (NAA) has been constituted under Section 171 of the Central Goods and Services Tax Act, 2017 to ensure that the reduction in rate of tax or the benefit of input tax credit is passed on to the recipient by way of commensurate reduction in prices. Further, the following steps have been taken by the N...

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Subwest Restaurant not passed benefit of GST rate reduction: NAA

Hussain Shoaib Kothalia Vs Subwest Restaurant LLP (NAA) - Hussain Shoaib Kothalia Vs Subwest Restaurant LLP  (NAA) The brief facts of the case are that an application was filed by the Applicant No. 1 with the Maharashtra State Screening Committee on Anti-profiteering alleging profiteering in respect of restaurant service supplied by the Respondent despite...

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Anti-Profiteering penalty not in existence between period w.e.f. 01.07.2017 to 31.12.2018

Potnoor Naveen Vs Caroa Properties LLP (NAA) - Potnoor Naveen Vs Caroa Properties LLP (NAA) NAA held that 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), the penalty prescribed under Section 171 (3A) cannot be imposed on the Resp...

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Section 171(1) violation not covered U/s. 122(1)(i) of CGST Act, 2017

Crown Express Dental Lab Vs Theco India Private Limited (NAA) - Crown Express Dental Lab Vs Theco India Private Limited (NAA) From the perusal of Section 122 (1) (i) of the CGST Act, 2017, it is clear that the violation of the provisions of Section 171 (1) is not covered under Section 122 (1) (i) of the CGST Act, 2017 as it does not provide penalty […]...

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No penalty for Violation of Section 171(1) occurred before 01.01.2020

Mohit Arora Vs Lodha Developers Ltd (NAA) - Mohit Arora Vs Lodha Developers Ltd (NAA) Since no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.08.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospecti...

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Inox Leisure guilty of not passing benefit of reduction in GST rate: NAA

Shri. I.P Saji Vs Inox Leisure Pvt. Ltd. (NAA) - Shri. I.P Saji Vs Inox Leisure Pvt. Ltd. (NAA) The brief facts of the case are that a reference was received from the Standing Committee on Anti-profiteering from Applicant No. 1, alleging profiteering in respect of the supply of restaurant service despite a reduction in the rate of GST from 18% to ...

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CBIC Field formations to also defend cases on behalf of NAA (GST)

F.No.280/26/2018-CX.8A - (23/10/2018) - Field formations shall henceforth, also defend the cases on behalf of National Anti‑profiteering Authority (GST), New Delhi pending before the Hon'ble courts....

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Recent Posts in "NAA"

Subwest Restaurant not passed benefit of GST rate reduction: NAA

Hussain Shoaib Kothalia Vs Subwest Restaurant LLP (NAA)

Hussain Shoaib Kothalia Vs Subwest Restaurant LLP  (NAA) The brief facts of the case are that an application was filed by the Applicant No. 1 with the Maharashtra State Screening Committee on Anti-profiteering alleging profiteering in respect of restaurant service supplied by the Respondent despite the reduction in the rate of GST from 1...

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Anti-Profiteering penalty not in existence between period w.e.f. 01.07.2017 to 31.12.2018

Potnoor Naveen Vs Caroa Properties LLP (NAA)

Potnoor Naveen Vs Caroa Properties LLP (NAA) NAA held that 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), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. Accordingly, the...

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Section 171(1) violation not covered U/s. 122(1)(i) of CGST Act, 2017

Crown Express Dental Lab Vs Theco India Private Limited (NAA)

Crown Express Dental Lab Vs Theco India Private Limited (NAA) From the perusal of Section 122 (1) (i) of the CGST Act, 2017, it is clear that the violation of the provisions of Section 171 (1) is not covered under Section 122 (1) (i) of the CGST Act, 2017 as it does not provide penalty […]...

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No penalty for Violation of Section 171(1) occurred before 01.01.2020

Mohit Arora Vs Lodha Developers Ltd (NAA)

Mohit Arora Vs Lodha Developers Ltd (NAA) Since no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.08.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. Accordingly, the notice dated 18.1...

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Inox Leisure guilty of not passing benefit of reduction in GST rate: NAA

Shri. I.P Saji Vs Inox Leisure Pvt. Ltd. (NAA)

Shri. I.P Saji Vs Inox Leisure Pvt. Ltd. (NAA) The brief facts of the case are that a reference was received from the Standing Committee on Anti-profiteering from Applicant No. 1, alleging profiteering in respect of the supply of restaurant service despite a reduction in the rate of GST from 18% to 5% w.e.f. 15.11.2017. […]...

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NAA holds McDonald’s franchisee Hardcastle Restaurants Guilty of Profiteering

The Hon’ble National Anti-Profiteering Authority (NAA), in the case of DGAP vs. Hardcastle Restaurants [Case No. 79/2020 dated December 9, 2020] held that, the Hardcastle Restaurants (Respondent) has committed an offence by denying the  benefit of rate reduction to the buyers of his products in contravention of the provisions of Sectio...

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No penalty under Section 122(1)(i) for violation of Anti Profiteering Provisions

Shri Surya Prakash Loonkar Vs M/s Excel Rasayan Pvt. Ltd. (NAA)

Shri Surya Prakash Loonkar Vs M/s Excel Rasayan Pvt. Ltd. (NAA) From the perusal of Section 122 (1) (i) of the CGST Act, 2017, it is clear that the violation of the provisions of Section 171 (1) is not covered under Section 122 (1) (i) of the CGST Act, 2017 as it does not provide […]...

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No penalty for violation of Section 171(1) provisions before 01.01.2020

Director General of Anti-Profiteering Vs Raj & Company (NAA)

Director General of Anti-Profiteering Vs Raj & Company (NAA) Section 112 of the Finance Act, 2019 specific penalty provisions have been added for violation of the provisions of Section 171(1) which have come in to force w.e.f. 01.01.2020, by inserting Section 171 (3A). Since, no penalty provisions were in existence between the period ...

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Penalty for violation of Section 171(1) effective from 01.01.2020

Director General Of Anti-Profiteering Vs Raj & Company (NAA)

Director General of Anti-Profiteering Vs Raj & Company (NAA) 1. The brief facts of the present case are that the DGAP vide his Report dated 08.08.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation and found that […...

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Section 171(3A) Penalty cannot be imposed prior to 01.01.2020

Kerala State Screening Committee on Anti-Profiteering Vs Dev Snacks Cheriyela (NAA)

Kerala State Screening Committee on Anti-Profiteering Vs Dev Snacks Cheriyela (NAA) Since, no penalty provisions were in existence between the period w.e.f. 27.11.2017 to 31.12.2017 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171(3A) can not be imposed on the Respondent retrospe...

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