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1. The National Anti-Profiteering Authority (NAA) vide Interim Order No. 34/2020 dated 11.12.2020 in this matter has given the following order:- i. “It is observed that the above provision of the RERA Act, 2016 makes it mandatory for a real estate developer/promoter to maintain separate bank accounts for each of his projects registered separately under the RERA Act, 2016. In the case of the Respondent, the above provision implies that he was required to maintain four separate escrow...
1. The present Report dated 26.06.2020 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 present case are that an application was filed before the Standing Committee on Anti-profiteering, under Rule 128 of the CGST Rules, 2017 by the Applicant No. 1 alleging profiteering in respect of construction service supplied by t...
The Instant Report dated 28 08.2020 received on 31 08.2020 has been furnished by Applicant No 17 i.e Director General of Anti-Profiteering (DGAP) under Rule 129(6) of the Central Goods and Services Tax Rules, 2017. The brief facts of the present case, are that a reference was received on 30.08.2018 by the DGAP from the Standing Committee on Anti-profiteering to conduct a detailed investigation under Rule 129 of the Rules 2017, based on two applications dated 17 07 2018 and 12.05.2018 filed by...
1. The present report dated 31.12.2020, 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 Rules, 2017 pursuant to National Anti-Profiteering Authority's (NAA) Interim Order No. 15/2020 dated 20.4.2020 under Rule 133 (4) of the Rules, 2017, which directed as follows:- i. The issues of common input tax credit shall be investigated by the DGAP and a detail...

DIRECTOR-GENERAL OF ANTI-PROFITEERING AND OTHERS vs. L'OREAL INDIA PVT. LTD.


(National Anti-Profiteering Authority | Jun 23, 2022)

The Director General of Anti-Profiteering (hereinafter referred to as DGAP) has submitted a report dated 28.8.2020 under Rule 133(4) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the Rules) in the matter relating to M/s L’Oreal India Pvt. Ltd., A-Wing, 8th Floor, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai ­400013 (hereinafter referred to as “Respondent” also). The aforesaid report dated 28.8.2020 was submitted by DGAP pu...
1. The Present Report dated 31.03.2021 had been received from the Director General of Anti-Profiteering (DGAP) after investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. 2. The DGAP vide the above said Report dated 31.03.2021 has inter-alia stated the following:- i. The Standing Committee on Anti-profiteering, received 4 Applications under Rule 128 of the Central Goods and Services Tax Rules, 2017, filed by Applicant No. 1, 2, 3 and 4 alleging pr...
1. The National Anti-Profiteering Authority (NAA) vide Interim Order No. 28/2020 dated 27.11.2020 in this matter had passed the following order:- “21. We have carefully considered the Report furnished by the DGAP, the submissions made by the Respondent and the other material placed on record. On examining the various submissions, the observations of this Authority are as follows:- a) The DGAP, in Para 16 of his report, has stated that the Respondent had entered into an...
1. The present Report dated 21.12.2020 has been received from the Director General of Anti-Profiteering (DGAP), who has conducted a detailed investigation in respect of two applications filed by Applicant No.1 and Applicant No.2 under Rule 128 of the CGST Rules, 2017, alleging profiteering by the Respondent to supply of “Services by way of admission to exhibition of cinematography films”. 2. The DGAP in his report dated 31.12.2020 has inter alia, stated that:- (i) Applican...
1. The Present Report dated 28.01.2021 has been received from 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 (Rules). The brief facts of the case are that the Standing Committee on Anti-profiteering, after being prima facie satisfied, had forwarded the complaint filed under Rule 128 of the CGST Rules, 2017 by Applicant No. 1 alleging profiteering by the Respondent...
1. The instant Report dated 30.03.2021 had been furnished by the Applicant No. 2, under Rule 133 (4) of the Central Goods & Services Tax (CGST) Rules, 2017 (Rules) in response to the National Anti-Profiteering Authority’s (Authority) IO No. 14/2020 dated 19.03.2020 which was passed to refer back to the Directorate General of Anti-Profiteering (DGAP) Report dated 16.09.2019. 2. Vide the Report dated 30.03.2021 the DGAP has made following submissions:- I. The Applica...