-
Section 171(2) empowers this Authority to examine whether a supplier has passed on the benefits of tax reduction or ITC irrespective of the provisions of Rule 133(5) which is only explanation of section 171(2).
DGAP vs NY Cinemas LLP
(2022) TaxCorp(IDT) 6931 (NAA)
-
Section 171 only ensures passing of ITC benefits to consumers and leaves the Respondent free to fix his prices, profit margins of supplies and take business decisions without any intervention.
DGAP vs ATS Homes Pvt Ltd
(2022) TaxCorp(IDT) 6802 (NAA)
-
Section 171 cannot be applied to compare credit in erstwhile regime with ITC under GST regime.
DGAP vs Eden Realty Ventures Pvt Ltd.
(2022) TaxCorp(IDT) 6801 (NAA)
-
There is a direct correlation between the Input Tax Credit and the amount realized from the Home/Flat buyers/recipient of supply as, the Builder is utilizing ITC while discharging his GST output liability out of ITC available basis of the turnover.
DGAP vs. Bhartiya Urban Pvt Ltd
(2022) TaxCorp(IDT) 6781 (NAA)
-
DGAP is directed to conduct the investigation upto the date of Completion Certificate as per Rule 133 (4) of the CGST Rules, 2017 so that commensurate benefit of ITC in respect of all units are calculated.
Damodar Ropeways & Infra Ltd and DGAP vs. Salarpuria Signum Complex LLP
(2022) TaxCorp(IDT) 6780 (NAA)
-
Renting or leasing of vacant land with or without structure incidental to its use comes under Negative list as per section 66D(d)(iv) and thereby, no credit of any amount paid towards one time lease premium for vacant land can be allowed.
Dhiraj Shetty & DGAP vs Bhagwati Infra
(2022) TaxCorp(IDT) 6713 (NAA)
-
Revenue cannot advocate for penny by penny compliance of anti-profiteering provision which itself do not prescribe any methodology as same was not based on exact science but approximation.
Meenal Gupta and DGAP vs Kanakia Spaces Realty Pvt Ltd.
(2022) TaxCorp(IDT) 6712 (NAA)
-
The rate on subject goods was reduced w.e.f. November 15, 2017 therefore, the Respondent is liable to pass on the benefit of tax rate reduction to its customers.
DGAP vs. Rajkotia Medicare Pvt Ltd
(2022) TaxCorp(IDT) 6687 (NAA)
-
Section 171 has no relevance with rise in the prices of the goods and services purchased by the Respondent as section 171 is only concerned with the additional ITC availed.
DGAP & Ors vs. Vishwanath Builders
(2022) TaxCorp(IDT) 6685 (NAA)
-
DGAP is directed to examine whether the other company is passing on the benefit of ITC to Respondent, who in turn would pass on such benefit to its homebuyers/customers/recipients of supply.
DGAP vs. IJM Lingamaneni Township Pvt. Ltd.
(2022) TaxCorp(IDT) 6684 (NAA)
-
Respondent is directed to deposit profiteered amount in CWF as envisaged under Rule 133(3) of CGST Rules, 2017 along with 18%.
DGAP vs. Tata Play Ltd.
(2022) TaxCorp(IDT) 6659 (NAA)
-
Additional benefit of ITC in the GST regime is required to be passed on by the suppliers to the recipients by way of commensurate reduction in price in terms of section 171.
DGAP & Saurabh Kumar vs. Pareena Infrastructure Pvt. Ltd.
(2022) TaxCorp(IDT) 6618 (NAA)
-
Cesses could not be carried forward under the GST-regime and therefore, could not be considered as Input Tax Credit and the same could not be considered while calculating the profiteered amount.
Nilang Shastri and DGAP vs. Swati Realty
(2022) TaxCorp(IDT) 6570 (NAA)
-
The DGAP’s verification is inconclusive and it cannot be concluded that all such homebuyers/customers have got the benefit of ITC that was required to be passed.
DGAP vs. Himalaya Real Estate Pvt Ltd.
(2022) TaxCorp(IDT) 6569 (NAA)
-
Anti-profiteering clause is not applicable against Respondent’s project Epic as all the events like launch of project, bookings and allotment of the units happened in the post-GST era.
DGAP vs. Elan Ltd
(2022) TaxCorp(IDT) 6568 (NAA)
-
The benefit of reduction in the tax rate has not been passed on to the recipients by way of commensurate reduction in the prices in terms of section 171 (1) of the CGST Act, 2017.
Samit Chakraborty and DGAP vs. Cloudtail India Pvt. Ltd.
(2022) TaxCorp(IDT) 6567 (NAA)
-
Computation of profiteered amount is an easy mathematical exercise which can be done by any person who has elementary knowledge of accounts.
DGAP vs Godrej Projects Development Pvt. Ltd.
(2022) TaxCorp(IDT) 6561 (NAA)
-
Respondent has become entitled to ITC as Central Excise Duty, Sales Tax, and Entry Tax which was not available in the pre-GST regime, which has been termed a benefit of ITC and is required to be passed on as per Section 171.
DGAP vs LIC HFL Care Homes Ltd.
(2022) TaxCorp(IDT) 6442 (NAA)
-
To pass on the benefit of any rate reduction in terms of Section 171, the Supplier has to reduce the base value commensurately.
DGAP vs MYK Laticrete India Pvt Ltd.
(2022) TaxCorp(IDT) 6441 (NAA)
-
Additional benefit of ITC of the base price has not been passed on by the Respondent to 1039 recipients of supply indicating profiteering in contravention to Section 171 (1) of CGST Act, 2017.
Naina Rani and DGAP vs. Pivotal Infrastructure Pvt. Ltd.
(2022) TaxCorp(IDT) 6440 (NAA)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.