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...
Director General Anti-Profiteering Vs M/s Satya Enterprises (National Anti-Profiteering Authority) 1. The brief facts of the present case are that a reference was made by this Authority to the Director General Anti-Profiteering (DGAP), erstwhile Director General Safeguards, under rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 intimating that certain major manufacturers […]
Shri Surya Prakash Loonker Vs M/s Excel Rasayan Pvt. Ltd (NAA) it is clear that the Respondent has admittedly not passed on the benefit of tax reduction since the base prices of the above two products were increased to maintain the same selling prices which were existing before the reduction in the rate of 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 NAA to ensure that customers get the full benefit of tax cuts:
M/s Maruti Suzuki India Ltd. Vs Director General Anti-Profiteering Central Board of Indirect Tax (National Anti-Profiteering Authority) We have carefully considered the DGAP’s Report and the documents placed on record to examine whether there was any reduction in the rate of tax during the implementation of the GST and whether the benefit of reduction in […]
It is also revealed that the reduction in discount doesn’t amount to profiteering as the same was offered from his profit margin by the Respondent and doesn’t not form part of the base price and therefore, the Respondent cannot be held guilty under Section 171 of the Act.
State Level Screening Committee on Anti-Profiteering Vs Ahuja Radios (National Anti-Profiteering Authority) The DGAP after scrutiny of the above two invoices issued by the Respondent has intimated that there was no increase in the per unit price (excluding GST) in respect of both the products mentioned in the above invoices. The base Price per unit […]
It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017, as could be seen from the table given above. There is also no increase in the per unit base price (excluding tax) of the above product and therefore the allegation of profiteering is not established.
Kerala State Level Screening Committee on Anti-Profiteering Vs Janson (National Anti-Profiteering Authority) It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017, hence the anti-profiteering provisions contained in Section 171(1) of the Central Goods and Services Tax […]
The legal obligation imposed on deqaler cannot be ignored only because he is not the manufacturer who controls the prices, as he is accountable as a supplier to pass on the benefit of GST rate reduction. T
Kerala State Screening Committee on Anti-profiteering Vs M/s Impact Clothing Co. (National Anti-Profiteering Authority) We have carefully considered the Report of the DGAP and the documents placed on record and find that the only issue that needs to be dwelled upon is as to whether there was a case of reduction in the rate of […]
