This weekly round-up analytically summarizes the key judgments reported at Taxscan.in by the National Anti-Profiteering Authority (NAA) from the 1st to the 10th of June 2022.
In Re: M/s GLS Infraprojects Pvt. Ltd.
The National Anti-Profiteering Authority (NAA), has found M/s GLS Infraprojects Pvt. Ltd. not guilty of profiteering since the construction project was launched in the post-GST era and no pre-GST sale for comparison of the base price.
In Re: M/s Sri Laxmi Kala Mandir 70MM Theatre
The National Anti-Profiteering Authority (NAA), has findsM/s Sri Laxmi Kala Mandir 70MM Theatre guilty of anti-profiteering since not passed on the benefit of reduction in GST rate.
In Re: M/s Jay Ambe Developers
The National Anti-Profiteering Authority (NAA), has finds M/s Jay Ambe Developers guilty of Anti-profiteering by not passing the additional benefit of Input Tax Credit.
In Re: M/s DLF Limited
The National Anti-Profiteering Authority (NAA), has found M/s DLF Limited guilty of anti-profiteering since benefit of additional ITC available on ‘construction services’ not passed on to the purchaser.
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