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National Anti-Profiteering Authority Case Commentaries

Miraj Entertainment Ltd Profiteering Judgment: Upholding Anti-Profiteering Provisions Under CGST Act

Miraj Entertainment Ltd Profiteering Judgment: Upholding Anti-Profiteering Provisions Under CGST Act

Date: Dec 21, 2022
Miraj Entertainment Ltd Profiteering Judgment: Upholding Anti-Profiteering Provisions Under CGST Act Introduction The case of Santosh And Others Applicants v. Miraj Entertainment Limited adjudicated...
Strict Enforcement of Section 171 CGST: Non-Offsetting of Profiteering Benefits Affirmed in Jotbir Singh Bhalla v. Suncity Projects Pvt. Ltd.

Strict Enforcement of Section 171 CGST: Non-Offsetting of Profiteering Benefits Affirmed in Jotbir Singh Bhalla v. Suncity Projects Pvt. Ltd.

Date: Dec 11, 2020
Strict Enforcement of Section 171 CGST: Non-Offsetting of Profiteering Benefits Affirmed in Jotbir Singh Bhalla v. Suncity Projects Pvt. Ltd. Introduction The case of Jotbir Singh Bhalla v. Suncity...
Mandatory Pass-On of Input Tax Credit Benefits: Ajay Kumar v. Pivotal Infrastructure Pvt. Ltd.

Mandatory Pass-On of Input Tax Credit Benefits: Ajay Kumar v. Pivotal Infrastructure Pvt. Ltd.

Date: Nov 5, 2020
Mandatory Pass-On of Input Tax Credit Benefits: Ajay Kumar v. Pivotal Infrastructure Pvt. Ltd. Establishes Compliance Guidelines under CGST Act Introduction The case of Ajay Kumar v. Pivotal...
Anti-Profiteering Obligations Reinforced under Section 171 CGST Act: Insights from S. Ganapathy v. M/s Mahindra Lifestyle Developers Ltd.

Anti-Profiteering Obligations Reinforced under Section 171 CGST Act: Insights from S. Ganapathy v. M/s Mahindra Lifestyle Developers Ltd.

Date: Jul 15, 2020
Anti-Profiteering Obligations Reinforced under Section 171 CGST Act: Insights from S. Ganapathy v. M/s Mahindra Lifestyle Developers Ltd. Introduction The case of S. Ganapathy v. M/s Mahindra...
Adarsh Thought Works Pvt. Ltd. v. Jai Prakash Garg: Enforcement of Anti-Profiteering Measures under CGST Act, 2017

Adarsh Thought Works Pvt. Ltd. v. Jai Prakash Garg: Enforcement of Anti-Profiteering Measures under CGST Act, 2017

Date: Jul 11, 2020
Adarsh Thought Works Pvt. Ltd. v. Jai Prakash Garg: Enforcement of Anti-Profiteering Measures under CGST Act, 2017 Introduction The case of Jai Prakash Garg v. Adarsh Thought Works Pvt. Ltd. was...
Mandate to Pass on GST Rate Reduction: NAA Upholds Anti-Profiteering Provisions in Prasad Media Corp. Pvt. Ltd. Case

Mandate to Pass on GST Rate Reduction: NAA Upholds Anti-Profiteering Provisions in Prasad Media Corp. Pvt. Ltd. Case

Date: Jul 8, 2020
Mandate to Pass on GST Rate Reduction: NAA Upholds Anti-Profiteering Provisions in Prasad Media Corp. Pvt. Ltd. Case 1. Introduction The case of Principal Commissioner, Central Tax & Central Excise...
Mandatory Pass-Through of Input Tax Credit in Real Estate: Honey Macker v. Pivotal Infrastructure Pvt. Ltd.

Mandatory Pass-Through of Input Tax Credit in Real Estate: Honey Macker v. Pivotal Infrastructure Pvt. Ltd.

Date: Jun 27, 2020
Mandatory Pass-Through of Input Tax Credit in Real Estate: Honey Macker v. Pivotal Infrastructure Pvt. Ltd. Introduction The case of Honey Macker v. Pivotal Infrastructure Pvt. Ltd. revolves around...
NAA's Landmark Ruling in Rahul Kumar v. Emaar Mgf Land Ltd.: Setting New Standards for ITC Benefit Pass-Through

NAA's Landmark Ruling in Rahul Kumar v. Emaar Mgf Land Ltd.: Setting New Standards for ITC Benefit Pass-Through

Date: May 16, 2020
NAA's Landmark Ruling in Rahul Kumar v. Emaar Mgf Land Ltd.: Setting New Standards for ITC Benefit Pass-Through Introduction The case of Rahul Kumar v. Emaar Mfg Land Ltd. adjudicated by the National...
Completion Certificate Authority and ITC Passing in Real Estate Under GST: Insights from Arbind Biswal v. Sahej Realcon Pvt. Ltd.

Completion Certificate Authority and ITC Passing in Real Estate Under GST: Insights from Arbind Biswal v. Sahej Realcon Pvt. Ltd.

Date: Mar 20, 2020
Completion Certificate Authority and ITC Passing in Real Estate Under GST: Insights from Arbind Biswal v. Sahej Realcon Pvt. Ltd. Introduction The case of Arbind Biswal v. Sahej Realcon Pvt. Ltd....
Ensuring Pass-Through of Input Tax Credit: The Landmark Judgment in Naina Rani v. Pivotal Infrastructure Pvt. Ltd.

Ensuring Pass-Through of Input Tax Credit: The Landmark Judgment in Naina Rani v. Pivotal Infrastructure Pvt. Ltd.

Date: Mar 20, 2020
Ensuring Pass-Through of Input Tax Credit: The Landmark Judgment in Naina Rani v. Pivotal Infrastructure Pvt. Ltd. Introduction The case of Naina Rani v. Pivotal Infrastructure Pvt. Ltd. was...
Ensuring Anti-Profiteering Compliance: Analysis of Deputy Commissioner Of State Tax v. Le Reve Pvt. Ltd.

Ensuring Anti-Profiteering Compliance: Analysis of Deputy Commissioner Of State Tax v. Le Reve Pvt. Ltd.

Date: Mar 12, 2020
Ensuring Anti-Profiteering Compliance: Analysis of Deputy Commissioner Of State Tax v. Le Reve Pvt. Ltd. Introduction The case of Deputy Commissioner Of State Tax v. Le Reve Pvt. Ltd. adjudicated by...
Landmark Decision on Anti-Profiteering: Mandating the Pass-Through of Input Tax Credit Benefits in Real Estate Transactions

Landmark Decision on Anti-Profiteering: Mandating the Pass-Through of Input Tax Credit Benefits in Real Estate Transactions

Date: Mar 5, 2020
Landmark Decision on Anti-Profiteering: Mandating the Pass-Through of Input Tax Credit Benefits in Real Estate Transactions Introduction The case of Abhishek Singh v. Aparna Constructions And Estates...
Re-Computation Mandate in Anti-Profiteering Case Reinforces Strict Adherence to CGST Section 171

Re-Computation Mandate in Anti-Profiteering Case Reinforces Strict Adherence to CGST Section 171

Date: Feb 28, 2020
Re-Computation Mandate in Anti-Profiteering Case Reinforces Strict Adherence to CGST Section 171 Introduction The case of Rahul Sharma v. Portronics Digital Pvt. Ltd. adjudicated by the National...
Clarifying the Mandate of Section 171 on Passing Input Tax Credit Benefits: Insights from Deepak Kumar Barnwal v. Manas Vihar Sahakari Awas Samiti Ltd.

Clarifying the Mandate of Section 171 on Passing Input Tax Credit Benefits: Insights from Deepak Kumar Barnwal v. Manas Vihar Sahakari Awas Samiti Ltd.

Date: Feb 28, 2020
Clarifying the Mandate of Section 171 on Passing Input Tax Credit Benefits: Insights from Deepak Kumar Barnwal v. Manas Vihar Sahakari Awas Samiti Ltd. Introduction The case of Deepak Kumar Barnwal...
Anti-Profiteering Compliance in Real Estate: Shubhra Vipin Gajbhiye v. Pyramid Arcades Pvt. Ltd.

Anti-Profiteering Compliance in Real Estate: Shubhra Vipin Gajbhiye v. Pyramid Arcades Pvt. Ltd.

Date: Jan 8, 2020
Anti-Profiteering Compliance in Real Estate: Shubhra Vipin Gajbhiye v. Pyramid Arcades Pvt. Ltd. Introduction The case of Shubhra Vipin Gajbhiye v. Pyramid Arcades Pvt. Ltd. adjudicated by the...
Enhancing Anti-Profiteering Measures: Insights from Rahul Gautam v. Himalaya Real Estate Pvt. Ltd.

Enhancing Anti-Profiteering Measures: Insights from Rahul Gautam v. Himalaya Real Estate Pvt. Ltd.

Date: Jan 4, 2020
Enhancing Anti-Profiteering Measures: Insights from Rahul Gautam v. Himalaya Real Estate Pvt. Ltd. Introduction The case of Rahul Gautam v. Himalaya Real Estate Pvt. Ltd. adjudicated by the National...
Bhanja Kishore Pradhan v. Hcbs Promoters: Reinforcing Mandatory Pass-Through of ITC Benefits under Section 171 CGST Act

Bhanja Kishore Pradhan v. Hcbs Promoters: Reinforcing Mandatory Pass-Through of ITC Benefits under Section 171 CGST Act

Date: Jan 4, 2020
Bhanja Kishore Pradhan v. Hcbs Promoters: Reinforcing Mandatory Pass-Through of ITC Benefits under Section 171 CGST Act Introduction The case of Bhanja Kishore Pradhan v. Hcbs Promoters & Developers...
Anti-Profiteering Measures Under CGST Act: Analysis of Director General Of Anti-Profiteering v. ITC Ltd.

Anti-Profiteering Measures Under CGST Act: Analysis of Director General Of Anti-Profiteering v. ITC Ltd.

Date: Jan 2, 2020
Anti-Profiteering Measures Under CGST Act: Analysis of Director General Of Anti-Profiteering v. ITC Ltd. Introduction The case Director General Of Anti-Profiteering v. ITC Ltd. was adjudicated by the...
Enforcement of Anti-Profiteering Provisions under CGST Act: Director General Of Anti-Profiteering vs. J.P. and Sons

Enforcement of Anti-Profiteering Provisions under CGST Act: Director General Of Anti-Profiteering vs. J.P. and Sons

Date: Dec 7, 2018
Enforcement of Anti-Profiteering Provisions under CGST Act: Director General Of Anti-Profiteering vs. J.P. and Sons Introduction The case of Director General Of Anti-Profiteering, Central Board Of...
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