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GST Case Laws

Found: 16 Result

PUSHPAK CHAUHAN vs. ARISH BAKERS & CONFECTIONERS PVT. LTD. [2018 (12) TR 2]

Court: NAA | State: Not Applicable | Dt: 07-12-2018 | | Order No.17/201

1. The present Report dated 18.06.2018 has been received from the Director General of Safeguards, now Director General of Anti-Profiteering (here-in-after referred to as the DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that vide his application dated 29.11.2017 the Applicant No. 1 had complained to the Standing Committee, constituted under Rule 123 (1) of the above Rules alleging that although

DIRECTOR GENERAL OF ANTI-PROFITEERING vs. J.P. AND SONS [2018 (12) TR 1]

Court: NAA | State: Not Applicable | Dt: 06-12-2018 | In favour of Revenue | Order No.16/2018

1. This report dated 31.072018, has been received from the Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods and Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Standing Committee vide the minutes of it’s meeting dated 13.042018 had requested the DGAP to initiate investigation under Rule 129 (1) of the CGST Rules, 2017 on the allegation that the Respondent had not passed on the benefit of tax reduction from 28% to 18%,

CROWN EXPRESS DENTAL LAB vs. THECO INDIA PRIVATE LIMITED [2018 (11) TR 3]

Court: NAA | State: Not Applicable | Dt: 28-11-2018 | In favour of Revenue | Order No.15/2018

1. This investigation Report dated 30.08.2018 has been received from the Applicant No. 2 i.e. Director General of Anti-Profiteering (here-in- after referred to as the DGAP) on 31.08.2018 under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The facts of the present case, in brief, are that the Standing Committee on Anti- profiteering had recommended an investigation on an application dated 06.02.2018 (Annexure-2) filed by the Applicant No. 1 relating to the purchase o

SMT. MANDALIKA SAKUNTHALA vs. MIS FABINDIA OVERSEAS PVT. LTD. [2018 (11) TR 1]

Court: NAA | State: Not Applicable | Dt: 16-11-2018 | In favour of Assessee | Order No.13/2018

ORDER 1. The present report dated 16.08.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that two applications, both dated 21.02.2018, were filed by the Applicant No.1 before the Standing Committee constituted under Rule 123 (1) of the above Rules alleging that the Respondent had not passed on the benefit of reduction in

RAVI CHARAYA, CHANDRANATH SARKAR, SHREEPAD SHENDE, JAYASANKAR VENKATRAMANI vs. HARDCASTLE RESTAURANTS PVT. LTD. [2018 (11) TR 2]

Court: NAA | State: Not Applicable | Dt: 16-11-2018 | In favour of Assessee | Order No.14/2018

ORDER 1. This report dated 15.06.2018 has been received from the Applicant No. 5 i.e. the Director General of Safeguards (DGSG), now re-designated as Director General of Anti-Profiteering (hereinafter referred to as the DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that the Applicants No. 1 & 2 through their emails both dated 23.11.2017 and Applicants No. 3 & 4 vide their emails dated 15.11.2017 and 17.

DIRECTOR GENERAL ANTI-PROFITEERING vs. AMWAY INDIA ENTERPRISES PRIVATE LIMITED [2018 (10) TR 4]

Court: NAA | State: Not Applicable | Dt: 29-10-2018 | In favour of Assessee | Order No.12/2018

1. This report dated 30.07.2018, has been received from the Applicant No. 2 i.e. Director General of Safeguards (DGSG) now re-designated as Director General Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that the Applicant No. 1 through his email (rss342786@tatamotors.com) dated 22.11.17 mentioning neither his name nor the contact address had alleged profiteering against the above Respondent. The

RAMAN KHAIRA vs. YUM RESTAURANTS INDIA PVT. LTD. [2018 (10) TR 5]

Court: NAA | State: Not Applicable | Dt: 29-10-2018 | In favour of Assessee | Order No.11/2018

1. This report dated 30.07.2018 has been received from the Applicant No. 2, i.e. Director General of Safeguards (DGSG), now re-designated as Director General Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that the Applicant No. 1 vide his email dated 12.12.2017 had alleged that the Respondent No. 1 had not passed on the benefit of reduction of tax from 18% to 5% to his customers. He had also alle

ANKUR JAIN vs. KUNJ LUB MARKETING PVT. LTD [2018 (10) TR 1]

Court: NAA | State: Not Applicable | Dt: 08-10-2018 | In favour of Assessee | Order No.10/2018

1. An application through email dated 29.11.2017 was filed before the Standing Committee on Anti-profiteering under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 by the Applicant No. 1 stating that he had purchased Maggi Noodle packs, each weighing 35 Gms., having Maximum Retail Price (MRP) of ₹ 5/- (here-in-after referred to as “the product”) from the Respondent on 06.11.2017 vide invoice No. N1611 and on 28.11.2017 vide invoice No. N1867. The above Applican

JIJRUSHU N. BHATTACHARYA vs. N.P. FOODS (FRANCHISEE M/S SUBWAY INDIA) [2018 (9) TR 4]

Court: NAA | State: Not Applicable | Dt: 27-09-2018 | In favour of Assessee | Order No.9/2018

1. The present Report dated 1 1.05.2018 has been received from the Director General of Safeguards (DGSG) now Director General Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 01.01.2018 was filed by the Applicant No. 1 before the Standing Committee constituted under Rule 123 (1) of the above Rules alleging that the Respondent has not passed on the benef

NEERU VARSHNEY vs. LIFESTYLE INTERNATIONAL PVT. LTD. [2018 (9) TR 3]

Court: NAA | State: Not Applicable | Dt: 25-09-2018 | In favour of Revenue | Order No.8/2018

1. This report dated 02.04.2018 has been received from the Applicant No. 2 i.e. Director General of Safeguards (DGSG), now re-designated as Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 23.11.2017 was filed by the Applicant No. 1 before the Standing Committee constituted under Rule 128 of the above Rules alleging that the Respondent had not passed on

FAQ on GSTR-9C released by ICAI Indirect Tax Committee

Goods and Services Tax (GST) evasion

Gujrat High Court admits appeal on last date to avail ITC for July 2017 to March 2018

Hunt for missing taxpayers under GST?

Removal of difficulty order regarding extension of due date for filing of Annual return in FORM GSTR-9, GSTR-9A and GSTR-9C

Johnson company found guilty for not passing the benefit of GST reduction from 28% to 18%

31st GST Council meeting will be held on December 22, 2018 in New Delhi.

CBIC Press Release on effective tax rate on complex, building and flats in Pre-GST and Post-GST Regime.

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

New Functionality update on GST Portal : Appeal to the AAAR in Form GST ARA-03 against the order of AAR

GSTR-9 and GSTR-9C due date is almost near but the utility to file the same is still awaited ?

For GSTP Examination on 17.12.2018, candidates enrolled upto 04.12.2018 will be eligible to register, instead of 26.11.2018, as notified earlier

GST Council is likely to launch one-time amnesty scheme to facilitate exit for Nil filers and Non-filers

New Simplified GST Return Forms are likely to be rolled out from 1st April 2019

Updated version of GST Concept and Status and PPT on GST by CBIC (updated as on 01.12.2018)

CBIC has released an Updated FAQ on TCS under GST as on 30.11.2018

CBIC extended due date for filing GSTR-7 for the months of October 2018 to December 2018

Extension of due date for filing GSTR-4 in Srikakulam district of Andhra Pradesh

Extension of due date for filing GSTR-1 (having aggregate turnover upto Rs.1.5 Crore) in Srikakulam district of Andhra Pradesh

Extension of due date for filing GSTR-1 in some districts of Tamil Nadu and Andhra Pradesh