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NAA

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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 l...

February 9, 2024 381 Views 0 comment Print

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, mer...

November 16, 2022 3213 Views 1 comment Print

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 contra...

November 4, 2022 7716 Views 0 comment Print

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 D...

December 22, 2020 1845 Views 0 comment Print

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 Ba...

August 8, 2020 4353 Views 0 comment Print


Latest News


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 ...

September 29, 2021 1164 Views 0 comment Print

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-Profit...

July 27, 2020 13332 Views 0 comment Print

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 ...

June 21, 2019 2352 Views 0 comment Print

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 17...

May 29, 2019 762 Views 0 comment Print

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, 2...

January 8, 2019 876 Views 0 comment Print


Latest Judiciary


‘Cinema Ventures’ guilty of not reducing Ticket price despite GST Rate reduction

Goods and Services Tax : Detailed analysis of Competition Commission of India's order regarding Cinema Ventures Pvt Ltd not passing GST rate reduction bene...

July 13, 2024 174 Views 0 comment Print

Financial losses and statutory pricing caps not justify profiteering: CCI

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...

July 13, 2024 108 Views 0 comment Print

Asian Radhika Multiplex guilty of profiteering under GST: CCI

Goods and Services Tax : Explore the DGAP report on GST rate reduction impact on movie ticket prices, alleged profiteering by the respondent, detailed inve...

July 2, 2024 321 Views 0 comment Print

Asian GPR Multiplex Guilty of Profiteering: CCI

Goods and Services Tax : Explore the CCI's order on Asian GPR Multiplex's alleged GST profiteering, detailed investigation findings, and implications under...

June 27, 2024 108 Views 0 comment Print

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

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...

February 8, 2024 315 Views 0 comment Print


Latest Notifications


CBIC amends rules related to National Anti-Profiteering Authority

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...

November 23, 2022 4491 Views 0 comment Print

Now Competition Commission of India to examine Anti-Profiteering

Goods and Services Tax : CBIC notifies Competition Commission of India to examine whether input tax credits availed by any registered person or the reducti...

November 23, 2022 4866 Views 0 comment Print

Collect evidences to take action against errant suppliers: NAA

Goods and Services Tax : I have been further directed to request you to take all possible steps envisaged under the GST Laws to ensure that the legislative...

June 22, 2021 651 Views 0 comment Print

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

Goods and Services Tax : Field formations shall henceforth, also defend the cases on behalf of National Anti‑profiteering Authority (GST), New Delhi pend...

October 23, 2018 1626 Views 0 comment Print


MYK Laticrete India Guilty of Profiteering: NAA

June 24, 2022 870 Views 0 comment Print

The present report dated 264)2.2021 has been received from the Applicant No. 2 i.e the Director General of Anti-Profiteering (DGAP) after a detailed Investigation under Rule 129(6) of the CGST Rules. 2017 The brief facts of the present case are that the Applicant No. 1 had filed an application under Rule 128 of the CGST Rules. 2017 and alleged that the Respondent.

Cloudtail India guilty of not passing ITC benefit to Customers: NAA

June 24, 2022 480 Views 0 comment Print

Sh. Samit Chakraborty Vs Cloudtail India Pvt. Ltd. (NAA) The Authority finds that the DGAP has correctly calculated the profiteered amount as Rs. 9,84,354/- (Rs. 5,37,208/- on closing stock & Rs. 4,47,146/- on fresh stock) as mentioned in Table-A above, which was to be passed on to the buyers of the impugned item by way […]

Perfect Buildwell guilty of not passing ITC benefit to Customers: NAA

June 24, 2022 744 Views 0 comment Print

Pawan Kumar Gupta Vs Perfect Buildwell Pvt. Ltd. (NAA) It is established from the perusal of the above facts that the Respondent has benefited from the additional ITC to the extent of 6.55% of the turnover during the period from 01 07.2017 to 31.03.2019 amounting Rs. 4.74,88,840/- It has been verified by the DGAP that […]

Section 171 of & Rule 126 are not violative of Article 14 & 19: NAA

June 24, 2022 3594 Views 0 comment Print

Sh. Nagendra Kumar Biyani Vs Indiabulls Real Estate Ltd. (NAA) The Respondent has contended that Section 171 of the CGST Act and Rule 126 of the CGST Rules are violative of Article 14 and Article 19 of the Constitution of India. In this connection, this Authority holds that the Authority has not acted in any […]

Lifeways Infrastate guilty of not passing ITC benefit to Customers: NAA

June 24, 2022 270 Views 0 comment Print

Sh. Ashok Kumar Singh Vs Lifeways Infrastate Pvt. Ltd. (NAA) The only issue to be examined is as to whether there was any net benefit of ITC with the introduction of GST. The Authority finds that, the ITC, as a percentage of the turnover, that was available to the Respondent during the pre-GST period (April-2016 […]

NAA directs reinvestigation by DGAP against Pan Realtors Pvt. Ltd.

June 24, 2022 588 Views 0 comment Print

Umesh Kumar Shukla Vs. Pan Realtors Pvt. Ltd. (NAA) We have considered the Report furnished by the DGAP, the submissions made by the Respondent and the other material placed on record. On examining the various submissions, the observations of this Authority are as follows:- a. Upon perusal of Table-B, it is observed that while calculating […]

L’Oreal India Pvt. Ltd. guilty of profiteering under GST: NAA

June 23, 2022 2358 Views 0 comment Print

Director General of Anti-Profiteering Vs L’Oreal India Pvt. Ltd. (NAA) NAA held that – a. Under the provisions of Section 171(2) of the CGST Act 2017 read with Rule 133, the Authority finds that commensurate reduction in the price of the goods has not been effected by the Respondent after the GST rates were reduced […]

Sternal Buildcon guilty of not passing ITC benefit to 112 customers: NAA

June 22, 2022 561 Views 0 comment Print

Parveen Kumar Bansal Vs Sternal Buildcon Pvt. Ltd. (NAA) Authority finds and determines that the Respondent has profiteered by an amount of Rs. 42,21,321/- for the project `Signum 36′ during the period of investigation i.e. 01.07.2017 to 30.06.2019. The above amount that has been profiteered by the Respondent from his shop buyers/ recipients of supply […]

No anti profiteering if project started after GST implementation w.e.f. 01.07.2017

June 22, 2022 666 Views 0 comment Print

Sh. Ritesh Kumar Khandelwal Vs Forever Buildtech Pvt. Ltd. (NAA) Authority finds that the allotment of units, agreements, booking, construction activity and receipt of payments had taken place in the post-GST era. The draw of lots for allotment of houses was conducted on 05.07.2017 in the presence of the committee constituted under the Affordable Housing […]

LIC HFL Care Homes guilty of not passing ITC benefit to 243 Customers

June 20, 2022 1302 Views 0 comment Print

Niranjan Swain Vs LIC HFL Care Homes Ltd. (NAA) Authority finds that the Respondent has profiteered by an amount of Rs. 1,85,70,263/- during the period of investigation i.e. 01.07.2017 to 30.09.2020. This amount of Rs. 1,85,70,263/- includes the amount relating to the Applicant No. 1 amounting to Rs. 1,27,892/-. The above amount that has been […]

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