Case law

Judgments and orders, newest first.

Anti-Profiteering

Surya Prakash Loonker Vs Excel Rasayan Pvt. Ltd

National Anti-Profiteering Authority · Case No. 94/2020

December 11, 2020

Section 122(1) penalty cannot be imposed for violation of the anti-profiteering provisions u/s 171

Advance Ruling

Tulsiram Food Products ., In re

Authority for Advance Ruling, Uttar Pradesh · UP ADRG 68/2020

December 11, 2020

“Extruded raw Stick” is classifiable under HSN '2106 90 99' attracting 18% GST

Anti-Profiteering

DGAP Vs Subwest Restaurant

National Anti-Profiteering Authority · Case No. 99/2020

December 11, 2020

Subwest Restaurant guilty of profiteering for denying the benefit of GST rate reduction to the customers

Advance Ruling

Saisanket Enterprises ., In re

Authority for Advance Ruling, Madhya Pradesh · Order No. 20/2020

December 10, 2020

Application is liable to be rejected if an investigation is pending on the same subject matter

Anti-Profiteering

Pradeep Kumar Vs Fusion Buildtech Pvt. Ltd

National Anti-Profiteering Authority · Case No. 83/2020

December 10, 2020

No penalty provisions u/s 171(3A) were in existence before 1.1.2020

Anti-Profiteering

DG Anti-profiteering Vs Hungry Eyes

National Anti-Profiteering Authority · Case No. 82/2020

December 10, 2020

Hungry Eyes, a Subway Franchisee , guilty of profiteering

Anti-Profiteering

Gopinath Dombla Vs Navkar Associates

National Anti-Profiteering Authority · Case No. 84/2020

December 10, 2020

No penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.12.2018

Anti-Profiteering

Jotbir Singh Bhalla Vs Suncity Projects Pvt. Ltd

National Anti-Profiteering Authority · Case No. 81/2020

December 10, 2020

Suncity Projects guilty of profiteering for not passing on the ITC benefit to its buyers

Anti-Profiteering

Develop Guha Vs Signature Global Pvt Ltd

National Anti-Profiteering Authority · Case No. 80/2020

December 9, 2020

Profiteering allegation against Signature Global Pvt Ltd is not established in respect of supply of flats

Anti-Profiteering

Ravi Charaya Vs Hardcastle Restaurants Pvt. Ltd

National Anti-Profiteering Authority · Case No. 79/2020

December 9, 2020

Hardcastle restaurant found guilty of profiteering