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 : 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 case examined whether GST rate cuts were passed on to consumers. The authority held that increasing base prices instead of red...
Goods and Services Tax : GSTAT held that although profiteering of ₹1.70 crore was computed, the developer had passed on ₹2.02 crore to home-buyers. Wit...
Goods and Services Tax : The Tribunal accepted the DGAP report finding no extra ITC benefit after GST implementation and held that Section 171 was not viol...
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...
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
