Citation |
Gist of Case Law |
M/S. Maruti Suzuki India Ltd |
Complaint against Maruti Suzuki alleging, benefit of the reduction in tax rate not passed at the time of implementation of GST, thereby contravening the provisions relating to Anti-Profiteering. Though after investigation it was found that the base price of products were not increased in GST Regime, therefore the application stood dismissed |
M/S. N.P. Foods (Franchisee M/S Subway India) |
Allegation that the supply of products from the Respondent was at an increased price even though there was a reduction in the rate of tax from 18% to 5%. But after scrutiny NAPA rejected the allegation and dismissed the application |
Pyramid Infratech Pvt. Ltd. |
Imposition of penalty on Builder for not passing GST ITC benefit to customers/ home buyers |
Amway India Enterprises Pvt. Ltd. |
In absence of any specific evidences of profiteering charges of profiteering are liable to be dropped |
Kunj Lub Marketing Pvt. Ltd |
Imposition of penalty on the supplier on denial of passing the benefit of ITC to his customers |
Impact Clothing Co. |
Where there was no reduction in the rate of tax on product itself and also the base price was not increased, the allegation of profiteering is not sustainable. |
M/s. Harish Bakers & Confectioners Pvt. Ltd. |
Even though the respondent had not received any kind of discount from his distributors, he cannot contend on the fact that he could not charge a reduced price because of such a denial of discount |