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...
Rahul Kumar Vs. Emaar MGF Land Ltd. (National Anti-Profiteering Authority) The brief facts of the case are that vide his application dated 07.01.2019 filed before the Standing Committee on Anti-profiteering under Rule 128 (1) of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the Respondent in respect of purchase of Flat […]
Sh. Rahul Sharma Vs J.K. Helene Curtis Ltd. (NAA) The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct a detailed investigation as per Rule 129 (1) of the above Rules on the allegation that M/s Raymond Ltd. had not passed […]
Shri Anil Sharma Vs Printing Machine Solutions (National Anti-Profiteering Authority) This Report dated 25.10.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated […]
Sh. Naresh K. Khetan Vs M/s. Azeagaia Development Pvt. Ltd. (National Anti-Profiteering Authority) The present Report dated 24.09.2019 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 Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of […]
Rahul Sharma Vs Samsonite India (NAA) The present Report dated 24.09.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 30.07.2018 […]
Report of the DGAP the claim made by the Respondent that he has passed on the benefit of ITC by issuing credit notes also needs to be verified. Based on the above findings, the Report dated 24.09.2019 furnished by the DGAP cannot be accepted and the DGAP is directed to further investigate the present case under Rule 133 (4) of the CGST Rules, 2017.
Samit Chakraborty Vs Cloudtail India Pvt. Ltd. (NAA) Fact of the Case: The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct detailed investigation as per Rule 129 (1) of the above Rules on the allegation made by the Applicant No. […]
Sh. Apoorve Talera Vs Litecon Industries Pvt. Ltd. (NAA) It is established that the Respondent has acted in contravention of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction in the rate of tax to his recipients by commensurate reduction in the prices. Accordingly, the […]
Sh. Rahul Sharma Vs Reckitt Benckiser India Pvt. Ltd. (National Anti-Profiteering Authority) The Respondent has further contended that there was no stipulation in Section 171 which required that the benefit of rate reduction should be passed on to the customers by ‘commensurate reduction’ only in cash and methods like increase in the quantity of goods […]
Smt. Naina Rani Vs Pivotal Infrastructure Pvt. Ltd. (NAA) Fact of the Case: The brief facts of the case are that vide her application dated 30.11.2018 filed before the Standing Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the Respondent in respect of purchase […]
