Tag Archives: Director General

DGAP Anti-Profiteering Computation Based on Purchase Value, Actual ITC, GST Addition, and Interest Upheld

By | October 6, 2026
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DGAP Anti-Profiteering Computation Based on Purchase Value, Actual ITC, GST Addition, and Interest Upheld Issue Whether the Director General of Anti-Profiteering (DGAP) complied with the project-level saving and per sq. ft. distribution methodology mandated in Reckitt Benckiser by utilizing purchase value instead of turnover. Whether an assessee can claim a notional adjustment for unavailed pre-GST… Read More »

Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success

By | September 2, 2026
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Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success Issue Whether an assessee is entitled to a proportionate refund of the mandatory pre-deposit made under Section 107 of the CGST/MGST Act, 2017 to the extent a… Read More »

Increasing Movie Ticket Base Prices to Retain Post-Tax Reduction Rates Constitutes Illegal Anti-Profiteering

By | September 2, 2026
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Increasing Movie Ticket Base Prices to Retain Post-Tax Reduction Rates Constitutes Illegal Anti-Profiteering Issue Whether a supplier of admission to movie exhibitions violates Section 171 of the CGST/TGST Act, 2017 by increasing the base price of tickets to maintain identical post-tax (cum-tax) sale prices following a reduction in GST rate, thereby failing to pass on… Read More »

No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued

By | August 14, 2026
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No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued Issue Whether the builder-respondent indulged in profiteering under Section 171 of the CGST/MGST Act, 2017, by failing to pass on benefits of additional Input Tax… Read More »