NAA

Provisions of Anti-Profiteering are constitutionally valid: Delhi HC

Goods and Services Tax - Explore the constitutional validity of Anti-Profiteering provisions under GST, their impact on businesses and consumers, and the legal discourse surrounding them. ...

The Sun sets for National Anti-Profiteering Authority – A logical End?

Goods and Services Tax - Explore the sunset of the National Anti-Profiteering Authority (NAA) under GST and its logical end. Learn about its functions, merger with CCI, and implications on profiteering issues. ...

13 Reasons Why Anti-profiteering provisions under GST laws are unconstitutional

Goods and Services Tax - Reason 1: Anti-profiteering provisions are Ultra vires of Article 246A of the Constitution Reason 2: Constitution of NAA is contrary to law. Reason 3: Anti-profiteering provisions are ultra vires to Articles 14 and 19(1)(g) of the Constitution...

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...

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 […]...

Credit Anti-profiteering penalties in the Consumer Welfare Fund

Goods and Services Tax - Leading consumer and public policy research and advocacy group, CUTS International has requested the Finance Minister, Ms Nirmala Sitharaman that penalties under the Central GST Act, 2018 for profiteering should be deposited in the Consumer Welfare Fund....

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....

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....

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 ...

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...

CCI Orders Re-examination of Vertex Homes Case: DGAP to Submit Thorough Report

Abhilash Mohanty Vs Vertex Homes Pvt. Ltd (Competition Commission of India) - Read the full text of the Competition Commission of India's order on Abhilash Mohanty Vs Vertex Homes Pvt. Ltd regarding CGST rule violation. Details of the investigation and directions...

Miraj Cinema not profiteered from reduction in GST rates for tickets: CCI

Director General of Anti-Profiteering Vs Miraj Entertainment Limited (Competition Commission of India) - Delve into the detailed analysis of the Competition Commission of India's order regarding alleged profiteering by Miraj Entertainment Limited in ticket pricing. Understand the findings and conclusions of the investigation....

Pivotal Infrastructure Pvt. Ltd. not guilty of profiteering in respect of project ‘Devaan’: CCI

Honey Macker Vs Pivotal Infrastructure Pvt. Ltd. (Competition Commission of India) - Explore the detailed analysis of the Competition Commission of India's order regarding profiteering allegations against Pivotal Infrastructure Pvt. Ltd. Discover the findings and conclusions of the investigation...

Delhi HC Upholds Validity of Anti-Profiteering Provisions Under GST

Reckitt Benckiser India Private Limited Vs Union of India & Ors (Delhi High Court) - Reckitt Benckiser India Private Limited Vs Union of India & Ors (Delhi High Court) The Delhi High Court has upheld the validity of the anti-profiteering provisions under the Goods and Services Tax (GST) law, marking a significant development in India’s taxation landscape. The anti-profiteering...

CCI Orders Re-Investigation into “Diya Greencity” Project Amidst Profiteering Allegations

In re Smt. Sudha Vs Diya Greencity Pvt. Ltd. (NAA) - CCI directed a fresh investigation into the Diya Greencity project of Diya Greencity Pvt. Ltd. following a detailed report received from DGAP)...

CBIC amends rules related to National Anti-Profiteering Authority

Notification No. 24/2022-Central Tax [G.S.R. 843(E)] - (23/11/2022) - Central Goods and Services Tax (Fourth Amendment) Rules, 2022 – CBIC omitted following GST Rules 122,124,125,134 and 137 vide Notification No. 24/2022 – Central Tax Dated 23rd November, 2022 which are related to National Anti-Profiteering Authority. It ameds rule 127 (Duties of the Authorit...

Now Competition Commission of India to examine Anti-Profiteering

Notification No. 23/2022-Central Tax [S.O. 5450(E)] - (23/11/2022) - CBIC notifies Competition Commission of India to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him vide Notification No. 23/2022 – Cen...

Collect evidences to take action against errant suppliers: NAA

NA - (22/06/2021) - I have been further directed to request you to take all possible steps envisaged under the GST Laws to ensure that the legislative intent of Section 171 of the CGST Act is complied with and to issue appropriate directions to your officers to take action as mandated under Section 171 of the CGST Act ...

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....

Recent Posts in "NAA"

Provisions of Anti-Profiteering are constitutionally valid: Delhi HC

Explore the constitutional validity of Anti-Profiteering provisions under GST, their impact on businesses and consumers, and the legal discourse surrounding them. ...

CCI Orders Re-examination of Vertex Homes Case: DGAP to Submit Thorough Report

Abhilash Mohanty Vs Vertex Homes Pvt. Ltd (Competition Commission of India)

Read the full text of the Competition Commission of India's order on Abhilash Mohanty Vs Vertex Homes Pvt. Ltd regarding CGST rule violation. Details of the investigation and directions...

Miraj Cinema not profiteered from reduction in GST rates for tickets: CCI

Director General of Anti-Profiteering Vs Miraj Entertainment Limited (Competition Commission of India)

Delve into the detailed analysis of the Competition Commission of India's order regarding alleged profiteering by Miraj Entertainment Limited in ticket pricing. Understand the findings and conclusions of the investigation....

Pivotal Infrastructure Pvt. Ltd. not guilty of profiteering in respect of project ‘Devaan’: CCI

Honey Macker Vs Pivotal Infrastructure Pvt. Ltd. (Competition Commission of India)

Explore the detailed analysis of the Competition Commission of India's order regarding profiteering allegations against Pivotal Infrastructure Pvt. Ltd. Discover the findings and conclusions of the investigation...

Delhi HC Upholds Validity of Anti-Profiteering Provisions Under GST

Reckitt Benckiser India Private Limited Vs Union of India & Ors (Delhi High Court)

Reckitt Benckiser India Private Limited Vs Union of India & Ors (Delhi High Court) The Delhi High Court has upheld the validity of the anti-profiteering provisions under the Goods and Services Tax (GST) law, marking a significant development in India’s taxation landscape. The anti-profiteering provisions under the GST law were intro...

CCI Orders Re-Investigation into “Diya Greencity” Project Amidst Profiteering Allegations

In re Smt. Sudha Vs Diya Greencity Pvt. Ltd. (NAA)

CCI directed a fresh investigation into the Diya Greencity project of Diya Greencity Pvt. Ltd. following a detailed report received from DGAP)...

CCI Orders Re-Investigation of ‘Omkar 1973 Worli’ & ‘The Summit Business Bay’

Director General of Anti-Profiteering Vs Omkar Realtors and Developers Pvt. Ltd. (Competition Commission of India)

Competition Commission of India (CCI) directs DGAP to re-examine projects 'Omkar 1973 Worli' and 'The Summit Business Bay.' Details of the investigation, findings, and next steps....

DGAP to re-investigate & recalculate saleable area based on RERA documents in Prateek Infra Projects case

Rajeev Goyal Vs Prateek Infra Projects India Pvt. Ltd. (Competition Commission of India)

Explore the detailed analysis and conclusion of the Competition Commission's decision in the case of Rajeev Goyal vs Prateek Infra Projects. Learn about allegations, investigation, and outcome....

CCI directs DGAP to investigate ITC benefit passing claim of ‘GP Infra’

Syed Ali Hussaini Vs Vasavi and GP Infra LLP (Competition Commission of India)

Competition Commission of India (CCI) order on the complaint filed by Syed Ali Hussaini against Vasavi and GP Infra LLP. CCI directs DGAP to investigate ITC benefit claim....

CCI directs DGAP to verify claim of Ireo Grace Realtech of passing ITC benefit 

Sandeep Bansal & Ors. vs. Ireo Grace Realtech Pvt. Ltd. (Competition Commission of India)

Competition Commission of India (CCI) directs DGAP to verify claim of Ireo Grace Realtech of passing ITC benefit following application alleging profiteering over the purchase of flat No. CD-A5-09-902 in The Corridors project in Sector 67A, Gurgaon, Haryana...

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