Goods and Services Tax : Explore the constitutional validity of Anti-Profiteering provisions under GST, their impact on businesses and consumers, and the l...
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...
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...
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...
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...
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 : The tenure of National Anti-Profiteering Authority has been extended by 2 years. The Council also decided to introduce electronic ...
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 National Anti-Profiteering Authority (NAA) has been constituted under Section 171 of the Central Goods and Services Tax Act, 2...
Goods and Services Tax : Detailed analysis of Competition Commission of India's order regarding Cinema Ventures Pvt Ltd not passing GST rate reduction bene...
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...
Goods and Services Tax : Explore the DGAP report on GST rate reduction impact on movie ticket prices, alleged profiteering by the respondent, detailed inve...
Goods and Services Tax : Explore the CCI's order on Asian GPR Multiplex's alleged GST profiteering, detailed investigation findings, and implications under...
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...
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...
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...
Goods and Services Tax : Field formations shall henceforth, also defend the cases on behalf of National Anti‑profiteering Authority (GST), New Delhi pend...
Santosh Vs Miraj Entertainment Limited (NAA) The rates of GST on Services by way of admission to exhibition of cinematograph films where the price of admission ticket was above one hundred rupee was reduced from 28% to 18% and Services by way of admission to exhibition of cinematograph films where the price of admission ticket […]
Smt. Naina Rani Vs Pivotal Infrastructure Pvt. Ltd. (NAA) It has been revealed that the Respondent was given benefit of ITC on the supply of Construction Services after the implementation of GST w.e.f. 01.07.2017 and the Respondent was required to pass on such benefit of ITC to the homebuyers/shop buyers by way of commensurate reduction […]
Jotbir Singh Bhalla Vs Suncity Projects Pvt. Ltd. (NAA) Authority determines that the Respondent has profiteered an amount of Rs. 2,62,56,652/-. Therefore, given the above facts, the Authority under Rule 133(3)(a) of the CGST Rules orders that the Respondent shall reduce the price to be realized from the buyers of the flats commensurate with the […]
Sh. Priyanshu Pathak Vs Forever Buildtech Pvt. Ltd. (NAA) The Authority finds that all the events i.e. the Licences, RERA Certificate, booking, the draw, allotment of flats, BBA, construction activity and receipt of payments has taken place in the post-GST era. It is also clear that the Applicant No. 1 was allotted flat only after […]
Launching of the project, Agreement to sell and Completion Certificate of the project had taken place in the pre-GST regime and hence, there was no post-GST tax rate or ITC structure which could be compared with the pre-GST tax rate and ITC and also the anti-profiteering provisions related to Section 171 were not in existence at that time.
Principal Commissioner Vs Sri Laxmi Kala Mandir 70MM Theatre (NAA) It is clear from the investigation carried out by the DGAP and also letter dated 03.06.2019 to Deputy Commissioner (Anti Evasion), Medchal, Hyderabad that the Respondent has maintained the same prices of all three categories of movie admission tickets which he was charging before the […]
Jigar R. Shah Vs Jay Ambe Developers (National Anti-Profiteering Authority) It is clear from the plain reading of Section 171(1) that, it deals with two situations:- one relating to the passing on the benefit of reduction in the rate of tax and the second pertaining to the passing on the benefit of the ITC. On […]
NAA finds that DLF Limited has profiteered for the projects The Camellias, The Crest and The Ultima’ re during the period of investigation i.e. 01.07.2017 to 30.11.2020. The above amount that has been profiteered by the Respondent from his home buyers in all the above three projects shall be refunded by him, along with interest @18% thereon
Since the said Phase-I was not in existence in the GST period and the said Phase-III was yet to be started/registered as on 27.08.2020 hence, the Anti-Profiteering provisions under Section 171 of the CGST Act 2017 are not applicable on the said Phase-I and Phase-III of River View Heights of the Respondent.
Vishal Garg Vs JMD Limited (NAA) It is also evident from the above narration of facts that the Respondent has denied benefit of ITC to the buyers of the flats and the shops being constructed by him in his Project JMD Imperial Suits/Suburbio-67 (Suburbio-1)in contravention of the provisions of Section 171 (1) of the CGST […]
