Sweety Agarwal Vs Tata play Limited
Date: August 29, 2022
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): Amand Shah, Hitesh Shah, P K Singh
Subject Matter
Tata Play profiteered over Rs 450 crore by denying the benefit of additional ITC to its customers
Summary
Commensurate benefit of input tax credit that became available to the company after GST rollout, was not passed on to the consumer as mandated under the Central GST Act. Half of the amount of alleged amount of profiteering has to be deposited in central consumer welfare fund and the rest in state consumer welfare funds.