Case LawNAPA/9/PB/2025
DG Anti Profiteering Vs Lifestyle International Pvt. Ltd
- Court:
- Appellate Tribunal
- Bench:
- Delhi
- Date:
- May 25, 2026
- Type:
- Anti-Profiteering
- Members:
- Sanjaya Kumar Mishra, Anil Kumar Gupta
Subject
Profiteered Amount Due to GST Rate Reduction to be Deposited in Consumer Welfare Funds
Anti-Profiteering
Summary
The Anti-Profiteering Authority upheld the finding that the respondent profiteered by Rs. 13,61,51,254/- by not passing on the benefit of GST rate reduction from 28% to 18% on Fast-Moving Consumer Goods (FMCG) to consumers. The Tribunal directed the…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. In this proceeding under Section 171 of the Central Goods & Services Tax Act, read with Rule 133 of Central Goods & Services Tax Rules, 2017, hereinafter referred as CGST Act / Rules, for brevity, the following mixed question arose for determination: – i. Whether the Respondent i.e. M/s Lifestyle International Pvt. Ltd., Mahagun Metro Mall, Plot…