Tag Archives: GOODS AND SERVICE TAX APPELLATE AUTHORITY

Transitional credit under GST cannot be denied by reassessing admissibility under repealed laws.

By | August 3, 2026
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Transitional credit under GST cannot be denied by reassessing admissibility under repealed laws. Issue Jurisdiction over Erstwhile Credits: Whether GST authorities have the jurisdiction to test the admissibility of CENVAT/VAT closing balances shown in pre-GST returns under GST transitional provisions (Section 140) rather than under repealed laws via Section 174 savings provisions. Reassessment via TRAN-1… Read More »

Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance.

By | July 24, 2026
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Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance. Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance. Issue Whether anti-profiteering provisions apply to a real estate project up to the actual grant date of the Occupancy Certificate (OC), and whether the builder is liable… Read More »

Anti-Profiteering Reports Must Factor In Market Dynamics and Raw Material Cost Variations, Requiring De Novo Reinvestigation

By | July 18, 2026
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Anti-Profiteering Reports Must Factor In Market Dynamics and Raw Material Cost Variations, Requiring De Novo Reinvestigation Issue Whether the DGAP’s profiteering computation can be accepted when it fails to evaluate market dynamics and raw-material cost increases, and whether a comprehensive de novo reinvestigation is required when fundamental product verifications are absent. Facts Proceedings were initiated… Read More »

Developer Liable to Refund Profiteered Amount With Interest for Not Passing On Additional ITC Benefit

By | July 18, 2026
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Developer Liable to Refund Profiteered Amount With Interest for Not Passing On Additional ITC Benefit Issue Whether the respondent developer is liable for anti-profiteering action under Section 171 of the CGST Act for failing to pass on the benefit of additional Input Tax Credit (ITC) to residential homebuyers through a commensurate reduction in flat prices.… Read More »

Anti-Profiteering Provisions Mandate Passing of Transitional ITC Benefits but Exclude Default Allotment Cancellation Interest Claims

By | July 18, 2026
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Anti-Profiteering Provisions Mandate Passing of Transitional ITC Benefits but Exclude Default Allotment Cancellation Interest Claims Issue Whether a real estate developer is liable for anti-profiteering actions for failing to pass on transitional Input Tax Credit (ITC) benefits to pre-GST homebuyers, and whether the anti-profiteering jurisdiction extends to deciding interest claims on refunds arising from the… Read More »

Cinema operator ordered to deposit profiteered amount into consumer funds for withholding GST rate reduction.

By | June 24, 2026
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Cinema operator ordered to deposit profiteered amount into consumer funds for withholding GST rate reduction. Issue Whether the respondent failed to pass on the benefit of a GST rate reduction from 18% to 12% on cinema admission tickets by commensurately reducing ticket prices, and whether its unilateral increase in the base price of the tickets… Read More »

Anti-profiteering probes can expand to a PAN-India level based on data trends, surviving authority transitions and directory timelines.

By | June 20, 2026
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Anti-profiteering probes can expand to a PAN-India level based on data trends, surviving authority transitions and directory timelines. Issue Whether the National Anti-Profiteering Authority (NAA) and the Directorate General of Anti-Profiteering (DGAP) have the jurisdiction under Rule 133 to expand an investigation to a PAN-India level across all products/customers beyond the localized scope of the… Read More »

A business cannot absorb a GST rate cut into its profit margins by increasing base prices; any tax reduction must be commensurately passed on to consumers.

By | June 19, 2026
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A business cannot absorb a GST rate cut into its profit margins by increasing base prices; any tax reduction must be commensurately passed on to consumers. Issue Whether a cinema theater operator is legally justified in maintaining the same retail (cum-tax) ticket prices after a GST rate reduction by increasing its base prices, and whether… Read More »