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Since ITC ratio to turnover during the pre-GST period was 5.13% as compared to 7.79% during the post-GST period, therefore case of profiteering against Respondent-Developer for not passing additional benefit of ITC to flat buyers in his project is upheld.
Director General of Anti- Profiteering vs. Sattva Developers Pvt. Ltd.
(2019) TaxCorp(IDT) 2811 (NAA)
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NAA - In absence of any evidence to prove that Respondent had charged more price in GST era and not passed tax reduction benefit, DGAP is right in stating that allegation of profiteering is not established.
Director General of Anti- Profiteering vs. Bharti Telemedia Pvt. Ltd.
(2019) TaxCorp(IDT) 2807 (NAA)
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NAA - Since case was related to the pre-GST period, application alleging profiteering dismissed.
Director General of Anti- Profiteering vs. Bestech India Ltd.
(2019) TaxCorp(IDT) 2800 (NAA)
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NAA - Additional ITC benefit of 1.45% of taxable turnover not passed on to all home buyers who booked flats prior to July 1, 2017 but made payments after said date - Profiteering claim against developer upheld.
Director General of Anti- Profiteering vs. Salarpuria Real Estate Pvt. Ltd.
(2019) TaxCorp(IDT) 2778 (NAA)
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NAA - Benefit of additional ITC was not passed on to home buyers on sale of ready-to-move villa - Profiteering upheld.
Director General of Anti- Profiteering vs. Eldeco Infrastructure and Properties Ltd.
(2019) TaxCorp(IDT) 2768 (NAA)
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NAA - Reduced 8% GST as notified vide Notification No. 1/2018-Central Tax (Rate) was duly charged in respect of housing projects constructed and developed under Affordable Housing Scheme - No profiteering.
Hemant Kaur Bakshi vs Conscient infrastructure Pvt ltd.
(2019) TaxCorp(IDT) 2764 (NAA)
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NAA -No finding as to availment of any additional benefit of ITC post GST against supplier of construction service w.r.t. apartment.
Director General of Anti- Profiteering vs. Shrivision Homes Pvt. Ltd.
(2019) TaxCorp(IDT) 2763 (NAA)
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Since benefit of reduction in rate of tax from 28% to 18% w.e.f. November 15, 2017 have not been passed to recipient. Therefore, distributor of ‘VIP luggage trolley bag/suitcases’ is held guilty of profiteering u/s 171 of CGST Act, 2017.
Kerala State Screening Committee on Anti Profiteering vs. VTWO Ventures
(2019) TaxCorp(IDT) 2717 (NAA)
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The Respondent cannot be allowed to enrich himself at the cost of buyers and keep them waiting till the project was completed and hence he is legally bound to pass on the benefit periodically to them.
Director General of Anti- Profiteering vs. Puri Constructions Pvt. Ltd.
(2019) TaxCorp(IDT) 2716 (NAA)
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NAA - Profiteering upheld against supplier for not passing GST rate reduction benefit.
Kerala State Screening Committee on Anti- Profiteering vs. TTK Prestige Ltd.
(2019) TaxCorp(IDT) 2706 (NAA)
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NAA - Since there was no reduction in rate of tax on supply of ‘Courier Service’ after GST implementation, no profiteering.
Director General of Anti- Profiteering vs. The Professional Couriers
(2019) TaxCorp(IDT) 2695 (NAA)
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NAA - Base price of the product was increased to maintain cum-tax selling price despite reduction in GST rate from 28% to 18% - Profiteering against ‘glass’ supplier upheld.
Director General Anti Profiteering vs. TTK Prestige Limited
(2019) TaxCorp(IDT) 2694 (NAA)
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Since there was no increase in base price and price of product remained same after giving discount on base price at 17.05%. Therefore, allegation of profiteering in terms of Section 171 of the CGST Act, 2017 is unsustainable.
State level Screening Committee on Anti-Profiteering, Kerala vs. Mak Plywood Industries Pvt. Ltd.
(2019) TaxCorp(IDT) 2684 (NAA)
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NAA - Base price of the product per box was Rs. 294.50 which remained same even after rate reduction from 28% to 18%, no profiteering.
State level Screening Committee on Anti-Profiteering, Kerala and DGAP vs. Rosata Vitrified Pvt. Ltd.
(2019) TaxCorp(IDT) 2626 (NAA)
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NAA - In the absence of reduction in tax rates post introduction of GST, the allegation of profiteering under Sec 171 of CGST Act, 2017 is not sustainable.
State level Screening Committee on Anti-Profiteering, Kerala and DGAP vs. Saint Gobain India Pvt. Ltd.
(2019) TaxCorp(IDT) 2625 (NAA)
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NAA - There was no increase in discounted per sq. meter price therefore, allegation of profiteering is not sustainable.
State level Screening Committee on Anti-Profiteering, Kerala vs Somany Ceramics Ltd.
(2019) TaxCorp(IDT) 2537 (NAA)
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NAA - Absent reduction in tax rates with introduction of GST, the allegation of profiteering under Sec 171 of CGST Act, 2017 not sustainable.
State level Screening Committee on Anti-Profiteering, Kerala vs Ramraj Handlooms
(2019) TaxCorp(IDT) 2536 (NAA)
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NAA - GST rate was reduced from 28% to 18% but the base price remained the same resulting in reduction of cum GST price. Dismisses profiteering allegation.
State level Screening Committee on Anti-Profiteering, Kerala vs Asian Paints Ltd.
(2019) TaxCorp(IDT) 2535 (NAA)
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NAA - In absence of no reduction in tax rate post GST implementation profiteering allegation rejected.
Kerala State Screening Committee on Anti- Profiteering vs. Kajaria Ceramics Ltd.
(2019) TaxCorp(IDT) 2498 (NAA)
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NAA - The term 'rate of tax' as used in Sec 171(1) has wide scope and it cannot be restricted only to GST reduction. Scope of Sec 171 extends to cases of reduction in tax rate as compared to pre GST indirect tax regime.
Director General Anti Profiteering vs. Abbott Healthcare Pvt. Ltd, Sami Labs Ltd. and Vishwas Medico
(2019) TaxCorp(IDT) 2497 (NAA)
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