GSTAT Anti-profiteering Annual Case Digest: Key Decisions of 2025
GST Rate Cut Benefits Not Passed On: GSTAT Orders Subway Franchisee to Pay Profiteered ₹5.45 Lakh to Consumer Welfare FundDGAP vs URBAN ESSENCE...
![GST Rate Cut on Restaurant Services Ignored Since 2017: GSTAT Orders Subway Franchisee to Deposit ₹5.45 Lakh in CWF [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103899-gst-rate-gst-rate-cut-restaurant-services-gstat-gstat-orders-taxscan.webp "GST Rate Cut on Restaurant Services Ignored Since 2017: GSTAT Orders Subway Franchisee to Deposit ₹5.45 Lakh in CWF [Read Order]")
![Out of 56 Buyers, 50 Received GST ITC Benefits: GSTAT Rules Supplier of Dental Equipment Did Not Profiteer ₹1.49 Crore [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103889-gst-itc-gst-itc-benefits-gst-input-tax-credit-gstat-gstat-rules-taxscan.webp "Out of 56 Buyers, 50 Received GST ITC Benefits: GSTAT Rules Supplier of Dental Equipment Did Not Profiteer ₹1.49 Crore [Read Order]")
![Hotel Babylon Guilty of Profiteering ₹31.28 Lakh by Increasing Base Room Rates Despite GST Rate Cut: GSTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103811-gst-rates-taxscan.webp "Hotel Babylon Guilty of Profiteering ₹31.28 Lakh by Increasing Base Room Rates Despite GST Rate Cut: GSTAT [Read Order]")
![GST Anti-Profiteering Proceedings Unsustainable Post IBC Resolution: GSTAT Sets Aside DGAP Notice u/s 171(1) [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103798-gst-anti-profiteering-proceedings-post-ibc-resolution-gstat-dgap-notice-taxscan.webp "GST Anti-Profiteering Proceedings Unsustainable Post IBC Resolution: GSTAT Sets Aside DGAP Notice u/s 171(1) [Read Order]")
GSTAT Holds Distributor of L’Oréal India Products Guilty for Not Passing GST Rate-Cut Benefits to Consumers [Read Order]
The Principal Delhi Bench of the Goods andServices Tax Appellate Tribunal (GSTAT) ruled that Raj & Co., a distributor of L’Oréal India, was guilty of profiteering by not passing on the benefit of...
![GSTAT Holds Distributor of L’Oréal India Products Guilty for Not Passing GST Rate-Cut Benefits to Consumers [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082093-loreal.webp "GSTAT Holds Distributor of L’Oréal India Products Guilty for Not Passing GST Rate-Cut Benefits to Consumers [Read Order]")
GST Rate Cut Benefits Not Passed On: GSTAT Orders Subway Franchisee to Pay Profiteered ₹5.45 Lakh to Consumer Welfare Fund [Read Order]
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi recently upheld the findings of the Director General of Anti-Profiteering (DGAP) against M/s Urban Essence...
![GST Rate Cut Benefits Not Passed On: GSTAT Orders Subway Franchisee to Pay Profiteered ₹5.45 Lakh to Consumer Welfare Fund [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076464-welfare-fund-gst-rate-gstat-orders-gst-rate-taxscan.webp "GST Rate Cut Benefits Not Passed On: GSTAT Orders Subway Franchisee to Pay Profiteered ₹5.45 Lakh to Consumer Welfare Fund [Read Order]")
Section 64 A of Sale of Goods Act is not Applicable to Anti Profiteering Provisions in CGST Act: Delhi HC [Read Order]
A division bench of the Delhi High Court has held that Section 64A of Sale of Goods Act has no applicability to the obligation under Section 171 of the Central Goods and Services ( CGST ) Act. The...
![Section 64 A of Sale of Goods Act is not Applicable to Anti Profiteering Provisions in CGST Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Delhi-High-Court-GST-CGST-Anti-Profiteering-Provisions-TAXSCAN.jpg "Section 64 A of Sale of Goods Act is not Applicable to Anti Profiteering Provisions in CGST Act: Delhi HC [Read Order]")
Maintenance of Separate Bank Accounts for Projects by Bhartiya Urban Ltd: CCI quashes Profiteering charges [Read Order]
The Competition Commission of India (CCI) quashed profiteering charges on the ground of maintenance of separate bank accounts for projects by Bhartiya Urban Pvt Ltd. A Report was received from the...
CCI Drops GST Anti Profiteering Proceedings against Panchashil Infrastructure as“Panchshil Towers" Project Already Subject to Profiteering [Read Order]
The Competition Commission of India (CCI) dropped proceedings of Goods and Service Tax Anti-profiteering against the Panchashil Infrastructure on the ground of the ‘Panchashil Towers’ project was...
![CCI Drops GST Anti Profiteering Proceedings against Panchashil Infrastructure as“Panchshil Towers Project Already Subject to Profiteering [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CCI-CCI-Drops-GST-CCI-Drops-GST-Anti-Profiteering-Proceedings-CCI-Drops-GST-Anti-Profiteering-Proceedings-against-Panchashil-Infrastructure-taxscan.jpg "CCI Drops GST Anti Profiteering Proceedings against Panchashil Infrastructure as“Panchshil Towers Project Already Subject to Profiteering [Read Order]")
