Below is the Gist of All Orders issued by National Anti Profiteering Authority (NAA) issued in 2018 along with their respective download links.
|
S.No.
|
Date
|
Complaint Against
|
Issue
|
Anti-Profiteering
|
Download
|
| 1 |
27.03.2018
|
M/s Vrandavaneshwree Automotive Pvt. Ltd.
|
Price difference on sale of car in GST regime booked in pre-GST regime
|
Not established
|
|
| 2 |
04.05.2018
|
M/s KRBL Ltd
|
Levy of GST @5% on branded rice in GST regime
|
Not established
|
Download
|
| 3 |
31.05.2018
|
M/s Schindler India Pvt. Ltd., Mumbai
|
Purchase of lift before and after GST, GST charged on excise duty
|
Not established
|
|
| 4 |
18.07.2018
|
M/s Flipkart Internet Pvt. Ltd., Bangalore
|
Discount withdrawn on sale of Godrej almirah on Flipkart
|
Not established
|
|
| 5 |
07.09.2018
|
M/s Sharma Trading Company
|
Rate of Vaseline reduced from 28% to 18%, but supplier charged 28%
|
Upheld
|
Download
|
| 6 |
18.09.2018
|
M/s Pyramid Infratech Pvt. Ltd.
|
ITC benefit on construction not passed on
|
Upheld
|
|
| 7 |
25.09.2018
|
M/s Lifestyle International Pvt. Ltd.
|
Rate on cosmetics reduced from 28% to 18% but MRP includes GST @28%
|
Upheld
|
|
| 8 |
27.09.2018
|
M/s N.P. Foods (Franchisee Subway India)
|
Prices increased due to ITC loss to restaurant, not amount to anti-profiteering
|
Not established
|
|
| 9 |
08.10.2018
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|
M/s Kunj Lub Marketing Pvt. Ltd
|
Increase of base price of Maggie noodles on reduction of GST rate from 18% to 12%
|
Upheld
|
|
| 10 |
29.10.2018
|
M/s Amway India Enterprise
|
No passing of GST benefit of GST rate reduction from 28% to 18% on various products
|
Not established for want of evidence
|
|
| 11 |
29.10.2018
|
M/s Yum Restaurant India Pvt. Ltd (KFC)
|
No passing of benefit of GST rate reduction from 18% to 5% on supplies of burgers
|
Not established for want of evidence
|
|
| 12 |
16.11.2018
|
M/s Fabindia
|
Sale of Bathing Bar and instant Drink Powder on old MRP even after GST fixed @ 18%
|
Not established
|
|
| 13 |
16.11.2018
|
M/s Hard Castle (McDonald’s)
|
No passing of benefit of GST rate reduction from 18% to 5% on supplies of burgers
|
Upheld
|
|
| 14 |
28.11.2018
|
M/s Theco India Pvt. Ltd. (Milling Machine Furnace)
|
No passing of benefit of GST rate reduction and ITC on purchase of important machinery
|
Upheld
|
|
| 15 |
06.12.2018
|
M/s J.P. and Sons (Johnson & Johnson Baby)
|
Charge of same MRP after tax reduction
|
Upheld
|
|
| 16 |
07.12.2018
|
M/s Harish Bakers & Confectioners Pvt. Ltd. (Cadbury Dairy Milk Chocolate)
|
No passing of benefit of GST rate reduction from 28% to 18 % on chocolates
|
Upheld
|
|
| 17 |
17.12.2018
|
M/s Landmark Automobiles Pvt. Ltd. (Honda Car)
|
Allegation of not passing of benefit of ITC on sale of Honda Car
|
Not established
|
|
| 18 |
17.12.2018
|
M/s Zeba Distributors, Immanuel Stores (Eastern Meat Masala)
|
Allegation of not passing of benefit of GST rate reduction
|
Not established
|
|
| 19 |
24.12.2018
|
M/s Hindustan Unilever Ltd.
|
Not passing of benefit of tax rate reduction & not changing MRP of various FMCG products
|
Upheld
|
|
| 20 |
24.12.2018
|
M/s Asian Granito India Ltd.
|
Allegation of not passing of benefit of tax rate reduction on supply of tiles
|
Not established
|
|
| 21 |
24.12.2018
|
M/s Peps Industries Pvt. Ltd.
|
Allegation of not passing of benefit of tax rate reduction on supply of mattresses.
|
Not established
|
|
| 22 |
24.12.2018
|
M/s Panasonic India Pvt. Ltd.
|
Allegation of not passing benefit of tax rate reduction on sale of Panasonic LED
|
Not established
|
|
| 23 |
24.12.2018
|
M/s Impact Clothing Co.
|
Allegation of profiteering on sale of garments
|
Not established
|
|
| 24 |
27.12.2018
|
M/s Raj & Company
|
Allegation of not passing benefit of tax rate reduction and not changing MRP of various FMCG products
|
Upheld
|
|
| 25 |
27.12.2018
|
M/s Janson
|
Allegation of not passing benefit of tax rate reduction on supply of Lungi
|
Not established
|
|
| 26 |
27.12.2018
|
M/s Lorenzo Vitrified Tiles Pvt. Ltd.
|
Allegation of not passing benefit of tax rate reduction on supply of Mirror Series Tiles
|
Not established
|
|
| 27 |
27.12.2018
|
M/s Ahuja Radios
|
Allegation of not passing benefit of tax rate reduction on supply of Ceiling / wall speaker
|
Not established
|
|
| 28 |
27.12.2018
|
M/s Asian Paints Ltd.
|
Allegation of not passing benefit of tax rate reduction on supply of paint product
|
Not established
|
|
FCA, CWM (AAFM-US), CBV, CIFRS, R-ID, B.COM (H), RV* (IBBI)
Practising Chartered Accountant in Delhi NCR Since 2011. He can be contacted at ankitgulgulia@gmail.com or +91-9811653975.