| Official link | Sl. No. | Case No | Date of Application | Date of Institution | Date of Order | Petitioner/Respondent | Section | Rule | In Favor of | Product | Insta Link | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Official link | 1 | 01/2018 | 01-11-2017 | 27-02-2018 | 27-03-2018 | Sh. Dinesh Mohan Bharadwaj Vs. M.S Vrandawaneshwree Automotive Pvt. Ltd | 171(1) | 128;129(6) | Respondent | Honda Car Model: WR-V1.2VX MT(i-VTEC) | Contract entered by the applicant on 28-04-2017; Delivery of car taken on 11-07-2017; Applicant states pre GST taxes were 51% (Excise duty 35%; CST 2%; UP Vat 14%) Post GST 29% (28% plus 1% Cess) hence no commensurate reduction.Applicant contention of pre GST taxes @ 51% is wrong but it is actually 29.175% Post GST Net Price reduced by Rs.10,550/-; The respondent had mentioned about the change in dealer margin from Rs.33,736 to Rs.25,826. However DGSG concluded that the dealer margin was Rs.33,619 & finally there is no further reduction in prices required. | The benefit of reduction in taxes is passed on; & the benefit passed on includes even ITC benefit & hence no separate reduction required on account of the same by the respondent.ITC benefit Recipient has no objection & applicant's plea rejected | The pre-GST tax effectice % is mentioned as 31.254% (Workings in Table A of the order seems to be incorrect i.e. VAT % part (D)). 32.151% as against the base Price else it could be 29.175 if only % is considered, No detailed deliberation on ITC is done except very generic remarks in the order. Base price has reduced nominally, it could be presumed due to ITC availability | B.N.Sharma | J.C.Chauhan | Bijay Kumar | R.Bhagya devi | DG of Safeguards | Insta link | |
| Official link | 2 | 03/2018 | 27-11-2017 | 20-03-2018 | 04-05-2018 | Sh. Kumar Gandharv Vs. KRBL Ltd | 171(1) | 128;129 | CTR 28/2017 dtd 22-09-2017 | Respondent | India Gate Basmati Rice (Mini Mogra) 10 Kg | MRP increased from Rs.540/- in Aug 2017 to Rs.585/- in Oct 17; Pre GST Tax Rate is Nil & post GST Tax Rate is 5% & hence ITC is also eligible, It was unregistered brand name & only post 22-09-2017 taxes at 5% are being discharged, 3B returns verified for Sep 17 to Nov 17 for 3 months & ITC claim varied between 2.69% to 3% - Output tax being 5% balance was discharged in cash; Prices of Rice - Agri product - Frequent changes due to market factors & costs not solely dependant on taxes; Price of paddy increased by 30% in 2017 comparatively to 2016 which consituted 75% of the cost of production. However MRP was increased by 8%; Since ITC available is insufficient compared to output tax no net benefit of ITC to respondent which could be passed on | Since ITC available is insufficient compared to output tax no net benefit of ITC to respondent which could be passed on | It being a case of MRP which includes taxes, ITC benefit received appears to be passed on by reducing rate from 555 to 540. However later the same is increased to 585. There are various factors which could contribute to price rise. Again comparing 3B for ITC available to Taxable Value may not be a great yardstick as ITC needs to be computed in terms of per unit & not for a particular month. Further there appears to be error in Sep 17 ITC used for discharging the taxes to the tune of Rs. 5.5 lakhs(Diff b/w ITC available & Utilised). | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Safeguards | Insta link |
| Official link | 3 | 04/2018 | 20-09-2017 | 17-04-2018 | 31-05-2018 | Abel Space Solutions LLP Vs. Schindler India (P.) Ltd | 171; 142(10); 142(11) | 129; Rule 2A of Service Tax Rules 2006; Rule 3 of Point of Taxation Rules 2011 | Respondent | Lift | Lift Sold; Material despatched on 29-03-2017; Installation done on 25-07-2017; 3 invoices have been raised; One on payment of advance on 28-06-2017(charged ST); 2 more invoices on 27-07-2017 after lift installation in post GST regime. Excise duty claim benefit could have been given only if material supplied after 01-07-2017 | The authority has rejected the application holding that as installation of lift had been completed after coming into force of CGST Act, 2017 applicant was liable to charge GST at rate which was prevalent on 27-07-2017 | The applicant had requested the DG to treat his application withdrawn. The proceedings have been dropped | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Safeguards | Insta link | |
| Official link | 4 | 05/2018 | 11-01-2018 | 18-06-2018 | 18-07-2018 | Sh Rishi Gupta M/s Flipkart Internet pvt ltd | 171 | 123(1);129(1) | - | Applicant | Godrej Interio slimline metal Almirah | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 5 | 06/2018 | 16-03-2018 | 03-07-2018 | 07-09-2018 | Pawan Sharma Vs. Sharma Trading Company | 171 | 123(1);129(6) | 41/2017 dtd 14-11-2017; Grasim Industries Ltd. Vs. State of Kerala (1994) taxmann.com 377 (Kerala); Legal Maxim - Lex Non Cogit Ad Impossibilia | Applicant | Vaseline VTM - 400 ML | The product was sold at 213.63 per unit incl 28% GST on 26-09-2017 & same price on 15-11-2017 when GST had reduced to 18%. Notice issued to respondent to suomotto determine the quantum of benefit not passed on. The respondent replied - 1. Supply made on 15-11-2017 was returned on 15-12-2017 & credit note was issued & hence cannot be treated as supply on which sec 171 could be applied. 2.Lean season - extra quantity given (Consumer promotion schemes) & winter season which is peak season sale same quantity was continued to be given & hence reduction passed on in the form of extra qty. 3. After 15-11-2017 per ml price was 0.59 as against 0.73 & this decrease is more than 18%. 4. Price reduced from 235 to 233 w.e.f 13-12-2017. Point 1 is held as infructuous. Point 2 extra qty not tenable as Qty was not under his control as he was only a distributor & further he had availed 28% ITC on it. DGAP stated 171 was contravened as base price was increased to maintain the same selling price. Profiteeing of Rs.14.15 established. Respondent further submitted that 1. he being a distributor of HUL he is bound to follow price pattern & sale policies as said by HUL. 2. No mechanism/methodology in the act for commensurate reduction in prices. 3. Further it is impossible to change the pricing, labelling & packaging overnight. 4. Increase in weight passes on the benefit. 5. Excess ITC was recovered by HUL & deposited in Consumer Welfare Fund. HUL was asked to clarify & it admitted that it received the excess credit & paid it to CWF. DGAP replied no provision for such recovery from stockists in 171 . Increase in price by HUL cannot make the distributor shirk off his responsibility & he had not objected to such increase in price by HUL. Further excess ITC claimed shouldn't have been returned to HUL.. The Grasim Industries case is not relevant here as facts has no relevance for the present case. The point which respondent contends that methodology is not specified is not valid as it requires only mathematical calculation of reduction by 10% after substracting the same from MRP. Further MRP to be refixed as per Legal Metrology (Packaged Commodities) Rules 2011 by Stamping/ Additional Sticker/ Online printing as per letter no. WM -10(31)/2017 dated 16-11-2017.NAA is not a price regulator & it only insists that benefit arising both due to rate reduction & ITC to be passed on. The contention of providing add. qty in lieu of price reduction is not tenable as he was only an agent but not a manufacturer & Stock qty was not under his control. Sunsequent deposit to CWF cannot absolve him from anti-profiteering. Show cause notice for penalty proposed to be issued. The amount to be paid within 3 months of the order if not recovery proceedings to be initiated. | Profieering to the tune of Rs.5,50,369/-. The same to be deposited within 3 months of the order else recovery proceedings to be initiated.. SCN for Penalty u/s 122 read with 133(d) issued | Notification dated 27-03-2018 for methodology & procedure could not be traced. Contradicting points on deposit to CWF in the order. | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link |
| Official link | 6 | 07/2018 | Before 30-10-2017 | 28-08-2018 | 18-09-2018 | Shri Sukhbir Rohilla Vs. M/s Pyramid Infratech Pvt. Ltd | Applicants | Affordable Housing Apartments | 109 unique applications filed applications before the Haryana Screeining Committee complaining on Anti-Profiteering;Applicants booked flats under the Haryana Affordable Housing Policy 2013 & before coming into GST - Excise duty & VAT were being collected from them as Service Tax was exempt (as alleged by the applicants).Post GST 12% was the effective rate further reduced to 8% effective rate.ITC benefit was much more than the output tax but such benefit was not passed on.The respondent had admitted that ITC was not available during 2016-17 but it was available from July17; ITC on Excise Duty;CVD & Capital goods not available earlier was now available. As per the workings 2.37% is the ITC benefits. Also earlier VAT @ 5.25% is leviable & the scheme of affordable housing was exempt from Service Tax. He was supposed to charge a fixed price not exceeding Rs.4,000/- per sq ft carpet area plus applicable taxes. Claims by respondent 1. (6% of 12% pertains to SGST where earlier he was availing VAT ITC & discharging balance taxes in cash,2. GST paid on sub contracting work was an additional cost to him where as service tax was exempt earlier. 3. Prices of inputs like steel Huge increase. Hence no profiteering. DGAP pointed out that although upper cap was fixed no minimum price was mentioned & hence price could be reduced. Further respondent's claim that tax rate not reduced hence 171 not to apply cannot be accepted as Reduced rate of tax & ITC benefit were 2 independent provisions. Although DGAP said that there is merit in argument that exact ITC quantum can be determined only by the end of the project but he has maintained that profiteering was required to be established in a time bound manner. In Pre GST ERA, service tax exemption was available & hence Excise duty on inputs/ST on Input services were not available. DGAP reports that From July to Feb 3B ratio b/w Taxable turnover & ITC is 7.20%. DGAP stated that for the period w.e.f July 17 to Jan 18 although additional ITC was available to the tune of 6.10% but the rate increased by 6.75% (12%-5.25%). But from 25 Jan 2018 onwards Tax rate diff is 2.75% (8%-5.25%) thus ITC benefit of 3.35%(6.10%-2.75%) to be passed on. The GST profiteered came to Rs.7,20,398/-.& Rs.1,67,25,103/- from the other allottees who had not filed complaints which needs to be deposited in the CWF as they are not identifiable. The respondent states 1.Payment schedule was linked to timelines & not linked to the construction.Accordingly amount collected had no nexus to Sales. 2. % of expenditure in constructio far more than % of collections.3. Benefit of ITC available but Cost of Raw material had increased abnormally (escpecially steel)which had resulted in extra expenditure of Rs. 4,34,80,082/- while the ITC amounted to only Rs. 3,97,12,844/-. 4. Extra amt collected by sub contractors has not been considered as cost in Post GST era. Responent has requested that the taxable value should be accordingly adjusted by giving effect to the above issues during the pre-GST and post-GST period and percentage of ITC should be accordingly recalculated. Out of 109 applicants 14 appeared oral,written & email submissions made by the applicants. Applicants claims 1.ITC benefit is 6.10 & not 3.35% 2. VAT recovered was 5.25% but paid was 5.09%. 2. Maximum amt fixed at 4000 was considering all cost escalations & increase/decrease in material prices are a market phenomenon.3. GST paid to sub contractors was available as ITC & hence not to consider the same. 4. Earlier although composition scheme at 1% was avaialable he had opted 5.25% & burdened the applicants while other builders had charged 4.5% in Haryana during the same period. 5. Huge ITC of Rs. 8.7 Cr was available out of which only Rs.5.4 Cr was utilised for payment but such benefit was not passed on. 6. Applicants have given computations of benefits not passed on & asked to return the same with 18% interest to all buyers including those not filed applications are all are identifiable. Respondent further submitted taking ITC benefit of 6.1% - Effective output rate would have been ( 11.27% ( 12*93.9(100-6.1)) & (7.51% (8*93.9(100-6.1)). DGAP admitted that effective rate gone down by 4.15% before 01-07-17; 4.07% between 01-07-2017 to 24-01-2018 & by 0.31% w.e.f 25-01-2018. Earlier respondent had charged ( 4210 = 4000+5.25%) & ITC benefit of 6.1% should have been gone to reduce the basic price by 244 (4000-244 =3756) NAA - 1. Although no rate reduction but ITC benefit has been availed by respondent. 2. Rate of 4000 is the maximum rate & hence no restriction on reduction of the rate 3. The buyers agreement indicates applicants were liable to pay all the taxes as applicable & hence the respondent is obligated to pass on the ITC benefit to applicants. 4. The respondent had collected 62.5% during pre GST & utilised only 25% & balance was therefore used by him for his business & no interest was paid to applicants. 5. During VAT regime 86% of tax liability was paid in cash while during GST regime entire 12% was paid thru ITC while 12% was collected from applicants & hence DGAP calculations are correct 6. The plea of increase in cost of steel not tenable as the upper cap fixed at 4000 as per Policy after incl all price escalations 7. No conclusion can be arrived without considering the cost of all inputs & since 75% of the cost of construction is done post GST more scope to reduce the construction cost. 8. ITC on sub contracting fully available & hence it cannot be construed as cost. 9. Respondent gave his workings of profiteering as Rs.8.13 Cr but NAA went according to DGAP & determined as Rs.8.22 Cr. | Order by Authority 1. Reduce prices vis.a.vis. the ITC benefit recd. 2. The benefit of subsequent accrual of ITC shall also be passed on 3. Such passing on to be done not only to 109 applicants but also to all 2476 buyers as they are identifiable 4. Respondent to refund or reduce the amount at the time of collecting last instalment along with 18% interest ( to be calculated from date of receipt of excess amt) within 3 months from the date of receipt of this order 5. Has issued incorrect invoices & hence liable for penalty u/s 122(1)(i) SCN issued. 6. Direction to Commissioner of ST Haryana along with DGAP to monitor the implementation of the order. A compliance report within 4 months of this order date to be provided. | A very good order | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link | |||
| Official link | 7 | 08/2018 | 23-07-2018 | 25-09-2018 | Miss Neeru Varshney Vs. Miss Neeru Varshney | CT(R) 41/2017 | Applicants | Maybelline FIT Me foundation | Base Rate changed on reduction of tax rate from 28% to 18% | 1. Denial of ITC benefit cannot be done for the purpose of convinience of the Respondent. 2. Authority not a price regulator 3. No question of creating substantive liability under the Rules | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link | ||||
| Official link | 8 | 09/2018 | 01-01-2018 | 28-06-2018 | 27-09-2018 | Jijrusha N. Bhattacharya Vs. NP Foods (Franchise Subway India) | CTR 46/2017 dtd 14-11-2017 w.e.f 15-11-2017 | Respondent | 6 Hara Bara Kabab Sub (Subway Franchise) | Restaurant services reduced from 18% with ITC to 5% without ITC | No Anti Profiteering as the price was increased to make good the ITC benefit lost | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link | |||
| Official link | 9 | 10/2018 | 29-11-2017 | 09-07-2018 | 08-10-2018 | Ankur Jain Vs. Kunj Lub Marketing (P.) Ltd | Applicant | Maggi Noodles Pack | Rs. 5 Pack. Rate reduced from 18% to 12% for legal tender issue 25 paise & 21 paise difficulty But authority upheld such reasons are not valid | Anti profiteering was there | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link | ||||
| Official link | 10 | 11/2018 | 29-10-2018 | Sh. Raman Khaira Vs. M/s. Yum Restaurants India Pvt. Ltd | Dismissed | Burger (KFC) | No proper evidence against profiteering was provided by applicant | Application not maintenable & hence dismissed | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link | ||||||
| Official link | 11 | 12/2018 | 29-10-2018 | Unnamed Applicant Vs. M.s Amway India Enterprises Pvt. Ltd | Dismissed | Selected Items of Amway | No proper evidence against profiteering was provided by applicant. Applicant is unnamed | Application not maintenable & hence dismissed | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link | ||||||
| Official link | 12 | 13/2018 | 16-11-2018 | Smt. Mandalika Sakunthala Vs. M/s Fabindia Overseas Pvt. Ltd | Respondent | Bathing Bar; Instant Milk powder 50 gms | Even though rate of tax has increased which outweighs the ITC benefit, In fact the respondent has suffered loss & hence no profiteering. | No Anti Profiteering | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link | ||||||
| Official link | 13 | 14/2018 | 16-11-2018 | Shri Ravi Charaya Vs. M.s Hardcastle Restaurent Pvt. Ltd | Applicant | Mc Donalds | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link | ||||||||
| Official link | 14 | 15/2018 | 06-02-2018 | 31-08-2018 | 28-11-2019 | Crown Express Dental Lab Vs. Theco India Private Limited | 122;171 | 129(6); 128 | LAVA CNC 240 Milling Machine | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link | |||||
| Official link | 15 | 16/2018 | 13-04-2018 | 10-09-2018 | 06-12-2018 | Director General of Anti-profiteering Vs. M.s J.P & Sons | 171 | 129(6); 133(1); 122(1)(i) | 41/2017(CTR)dtd14-11-2017 | Respondent | Johnson & Johnson Baby Shampoo & Powder | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 16 | 17/2018 | 29-11-2017 | 11-09-2018 | 07-12-2018 | Sh. Pushpak Chauhan Vs. M/s Harish Bakers & Confectioners Pvt. Ltd | 171 | 129(6); 123(1); 133; 122(1) | 41/2017(CTR)dtd14-11-2017 Mohan Bhardwaj V. Vrandavaneshwree avtomotive(P) Ltd. (2018) 67 GST 429/92 taxmann.com 360(NAA) | Respondent | the Nestle Nuts & Cadbury Dairy Milk | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Safeguards re-designated as DG-Anti Profiteering | Insta link | |||
| Official link | 17 | 18/2018 | 12-08-2017 | 18-09-2018 | 17-12-2018 | Shylesh Damodaran Vs. Landmark Automobiles Pvt. Ltd | 171 | 128; 129(6) | Dismissed | Honda City Car | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | ||||
| Official link | 18 | 19/2018 | 19-09-2018 | 17-12-2018 | Kerala State Level Screening Committee Vs. M.s Zeba Distributors | 171 | 129(6); | Dismissed | Eastern Meat Masala | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||||
| Official link | 19 | 20/2018 | 26-11-2017 | 25-09-2018 | 24-12-2018 | Sh. Ankit Kumar Bajoria Vs. M.s Hindusthan Uniliver Ltd | 171; 49(1); 140(3); 2(93); 22; 2(62); 122(1) | 128; 129(6); 126; 5(3); 140(3) ; 117; 127; 133(3) (c) | Badridas Daga V. CIT 34 ITR 10 (SC) and CIT V. Meghalaya Steels Ltd.(2016) 67 taxmann.com 158(SC); Notification no. 10(1)2017-DBA-II/NER dtd 05-10-2017; CT(R) 41/2017 dtd 14-11 2017; Notification no.26/2012-ST dtd 20-6-2012; | Respondent | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | ||||
| Official link | 20 | 21/2018 | 27-09-2018 | 28-09-2018 | 24-12-2018 | Kerala State Level Screening Committee on Anti-Profiteering Vs. Asian Granito India Ltd | 171 | 129(6) | Notification No.41/2017 CT(R) dtd 14-11-2017 | Dismissed | Granure Hard Nero-10MM & Granure Hard Crema -10MM Tiles | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 21 | 22/2018 | 27-09-2018 | 27-09-2018 | 24-12-2018 | Keala State Level Screening Committee on Anti-Profiteering Vs. Peps Industries (P.) Ltd | 171 | 129(6) | Dismissed | Peps Spring Koil Bornell Normal Maroon 75x60x6 Mattress | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | ||||
| Official link | 22 | 23/2018 | 27-09-2018 | 28-09-2018 | 24-12-2018 | Keala State Level Screening Committee on Anti-Profiteering Vs. M.s Panasonic India Pvt. Ltd | 171 | 129(6) | 49/2008 CE(NT) dtd 24-12-2008 | Dismissed | Panasonic LED TH43E200DX#45580 | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 23 | 24/2018 | 28-09-2018 | 03-10-2018 | 24-12-2018 | Keala State Level Screening Committee on Anti-Profiteering Vs. M.s Impact Clothing Co, | 171 | 129(6) | 30/2004-CE dtd 09-07-2004 | Dismissed | Impact Shirts | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 24 | 25/2018 | 08-08-2018 | 01-10-2018 | 27-12-2018 | Director General Anti- Profiteering Vs. Raj & Company | 171; 122(1) | 129(6) ; 133 ; 131(1) | 41/2017 CT(R) dtd 14-11-2017 | Respondent | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | ||||
| Official link | 25 | 26/2018 | 28-09-2018 | 03-10-2018 | 27-12-2018 | Keala State Level Screening Committee on Anti-Profiteering Vs. M.s Janson | 171 | 129(6) | 30/2004-CE dtd 09-07-2004 | Dismissed | Handloom Design King Supreme Lungi | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 26 | 27/2018 | 28-09-2018 | 03-10-2018 | 27-12-2018 | Kerala State level Screening Committee on Anti Profiteering Vs. Lorenzo virtified tiles (P.) Ltd | 171 | 129(6) | 41/2017 CT(R) dtd 14-11-2017 | Dismissed | Mirror Series Tiles | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 27 | 28/2018 | 28-09-2018 | 03-10-2018 | 27-12-2018 | Kerala State level Screening Committee on Anti Profiteering Vs. M.s Ahuja Radios | 171 | 129(6) | 41/2017 CT(R) dtd 14-11-2017 | Dismissed | PA Ceiling Speaker BS-6083T & PA Wall Speaker WS-661T | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 28 | 29/2018 | 28-09-2018 | 03-10-2018 | 27-12-2018 | Kerala State level Screening Committee on Anti Profiteering Vs. M.s Asian Paints Ltd | 171(1) | 129(6) | 49/2008-CE (NT) dtd 14-12-2018 | Dismissed | Paint (AP Apex Classic WT 10 LT) | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 29 | 01/2019 | 28-09-2018 | 10-10-2018 | 02-01-2019 | 1) Kerala state screening committee on Anti-Profiteering 2) Director General Anti-profiteering, Central board of indirect taxes & customs Vs. M/s Maruti suzuki India ltd | 171;171(1) | 129(6);129(1); | - | Dismissed | Motor car model: Wagon R VXI AMT, Swift VXI, Alto 800 LXI & Wagon R VXI | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 30 | 02/2019 | 22-02-2018 | 22-10-2018 | 16-01-2019 | 1) Shri Surya Prakash Loonker 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s Excel Rasayan Pvt Ltd | 171;57;122(1) | 129(1);129(6);123(1);127;133(3)(a);133(3)(c);133(3)(d);136 | Central Tax (Rate) Notification-41/2017 | Respondent | Detergents | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG of Anti-Profiteering | Insta link | |||
| Official link | 31 | 03/2019 | 12-03-2018 | 23-10-2018 | 22-01-2019 | Director General Anti-profiteering, Central board of indirect taxes & customs Vs. M/s Satya Enterprises | 171;122(1)(i) | 128;129;129(6);133(3)(c) | Central Tax (Rate) Notification-41/2017 | Respondent | Fast moving consumer goods | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 32 | 04/2019 | 29-11-2017 | 30-10-2018 | 31-01-2019 | 1) Sh. Kiran Chimirala chiki1303@gmail.com 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s Jubilant food work Ltd | 171;16(2)(a);15(1);15(3)(a);122(1)(i) | 128;129;129(6);117;126;127(i);127(ii);127;133;133(3)(c) | Central Tax (Rate) Notification-46/2017; M/s Dinesh Mohan Bhardwaj Proprietor U.P.Sales & service V. M/s Vrandavaneshwree Automotive Private Limited 2018-VIL-01-NAA;Rishi Gupta V. M/s Flipkart Internet Pvt. Ltd 2018-VIL-04-NAA;Commissioner of Income Tax, Bangalore V.B.C. Srinivasa setty(1981) 2 SCC 460;Eternit Everest Ltd V. Union of India 1997(89) ELT 28 (Mad);Kumar Gandharv V. KRBL Ltd.2018-VIL-02-NAA; Pawan Sharma V. M/s Sharma trading company;Canara Bank & others V. Debasis Das & others (2003) 4 SCC 557;Uma Nath Pandey & others V. State of UP (2009) 12 SCC 40;Collector of central excise V. ITC Ltd 1994(71) ELT 324; Vasta Bio-Tech Pvt Ltd V Assistant commissioner 2018 (360) ELT 234; Dharampal satyapal ltd v. Deputy commisioner of central excise 2015(320) ELT 3;Anrak Aluminium Ltd V. Commissioner 2017(4) GSTL 248; Goyal Tobbaco v. commissioner 2015(329) ELT 619 | Respondent | Restaurant | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 33 | 05/2019 | 08-05-2018 | 05-11-2018 | 31-01-2019 | 1) Kerala State Screening committee on Anti-profiteering 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s Sudarsans | 171;171(1) | 129(6);129 | Notification no. 30/2004-CE; | Dismissed | Brief (Jockey brief IC125 M Black) | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 34 | 06/2019 | 08-05-2018 | 02-11-2018 | 31-01-2019 | 1) Kerala State Screening committee on Anti-profiteering 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s S J Spices Ltd | 171;171(1) | 129(6);129(1) | - | Applicant | Black Pepper | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 35 | 07/2019 | 08-05-2018 | 05-11-2018 | 04-02-2019 | 1) Kerala State Screening committee on Anti-profiteering 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s Sudarsans | 171;171(1) | 129(6);129 | Notification no. 30/2004-CE; | Dismissed | Shorts (Jockey shorts US 56 M ASSTD) | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 36 | 08/2019 | 08-05-2018 | 05-11-2018 | 04-02-2019 | 1) Kerala State Screening committee on Anti-profiteering 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s Pulimoottill Silks | 171;171(1) | 129(6);129(1) | Notification no. 30/2004-CE; | Dismissed | Little Star Dhoti 406 | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 37 | 09/2019 | 08-05-2018 | 12-11-2018 | 11-02-2019 | 1) Kerala State Screening committee on Anti-profiteering 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s Emke Silks & Garments Pvt Ltd | 171;171(1) | 129(6);129(1) | Notification no. 30/2004-CE; | Dismissed | Trousers (Denim Jeans Design 899) | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 38 | 10/2019 | 08-05-2018 | 12-11-2018 | 11-02-2019 | 1) Kerala State Screening committee on Anti-profiteering 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s Emke Silks & Garments Pvt Ltd | 171;171(1) | 129(6);129(1) | Notification no. 30/2004-CE; | Dismissed | Shirts (Design 689) | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 39 | 11/2019 | 08-05-2018 | 12-11-2018 | 11-02-2019 | 1) Kerala State Screening committee on Anti-profiteering 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s Sudarsans | 171;171(1) | 129(6);129(1) | Notification no. 30/2004-CE; | Dismissed | Socks (Jockey socks 7052 FS ASSTD) | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 40 | 12/2019 | 04-04-2018 | 28-11-2018 | 27-02-2019 | 1) Shri Ashok Khatri 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s S3 Infra Reality Pvt ltd | 171;57;122(1)(i);122 | 129(6);128;129(1);127;133(3)(d) | Notification No. 25/2012-ST;Notification No. 9/2016-ST;Notification No. 11/2017 Central Tax (Rate); Notification No. 1/2018-Central Tax (Rate) | Respondent | Project " Auric City homes" | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 41 | 13/2019 | 08-05-2018 | 24-12-2018 | 01-03-2019 | 1) Kerala State Screening committee on Anti-profiteering 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s Velbon Vitrified Tiles Pvt ltd | 171;171(1) | 129(1);129(6);133(4) | Notification No.41/2017-Central Tax (Rate) | Dismissed | Ceramic Vitrified Tiles | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 42 | 14/2019 | 08-05-2018 | 21-12-2018 | 01-03-2019 | 1) Kerala State Screening committee on Anti-profiteering 2) Director general Anti-Profiteering Central board of indirect taxes & customs Vs. M/s Kajaria Ceramics Ltd | 171;171(1) | 129(1);129(6);133(4) | - | Dismissed | Caribbean Wood Tile | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 43 | 15/2019 | 22-01-2018 | 06-12-2018 | 05-03-2019 | 1) Shri R. K Gupta 2) Director general of Anti-Profiteering vs 1)M/s Abbott Healthcare Pvt Ltd 2) M/s Sami Labs Ltd 3) M/s Viswas Medico | 171;5;14;173;174;7;2(21);171(1);171(2);122(1)(i) | 129(6);128;129(1);133(3)(c);133(3)(d) | Notification No.49/2003-CE;Notification No. 50/2003-CE;Notification No.41/2017-Central Tax (Rate);Notification No.1/2017-Central Tax (Rate); Aswini Kumar Ghose V. Arabinda Bose AIR 1952 SC 369; Rao Shiv Bahadur Singh V. State of UP AIP 1953 SC 394; J K Cotton Spinning & Weaving Mills co.ltd V. State of UP AIR 1961 SC 1170 | Respondent | Melaglow Rich (Niacinamide) Depigmentation & Glow Restoration Cream | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 44 | 16/2019 | 17-05-2018 | 07-12-2018 | 07-03-2019 | 1) Shri Rahul Sharma 2) Director General of Anti-Profiteering Vs M/s Cloudtail India Pvt Ltd | 171;140(3);128;171(1);127(ii);122(1)(i) | 128;128(1);128(2);129(6);129;129(1);127;137(c);133(3)(a);133(3)(c) | - | Applicant | Printing cartridges | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG of Anti-Profiteering | Insta link | |||
| Official link | 45 | 17/2019 | 08-05-2018 | 16-01-2019 | 13-03-2019 | 1) State Level Screening committee on Anti-profiteering 2) Director general of Anti-Profiteering vs M/s Ramraj Handlooms | 171 | 129(6);129(1);133(4) | - | Dismissed | Little Star Dhoti (5-6) | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 46 | 18/2019 | 08-05-2018 | 03-01-2019 | 16-03-2019 | 1) Kerala State Level Screening committee on Anti-profiteering 2) Director general of Anti-Profiteering vs M/s Asian Paints Ltd | 171 | 129(6);129(1);133(4) | Notification No.41/2017-Central Tax (Rate) | Dismissed | Paint (AP Woodtech wood stain walnut 500ml(HSN code 3213)) | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 47 | 19/2019 | 08-05-2018 | 27-12-2019 | 13-03-2019 | 1) Kerala State Level Screening committee on Anti-profiteering 2) Director general of Anti-Profiteering vs M/s Somany ceramics ltd | 171;171(1) | 129(6);129(1);133(4) | Notification No.41/2017-Central Tax (Rate) | Dismissed | Ceramics Glazed Wall Tiles, Printex crema, PRM 300X600 MM HSN code 69072300 | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 48 | 20/2019 | 14-11-2017 | 24-12-2018 | 22-03-2019 | 1) Kerala State Level Screening committee on Anti-profiteering 2) Director general of Anti-Profiteering vs M/s Win Win Appliances | 171;171(1);29;122;127;122(1)(i) | 129;129(6);129(1);133;21;133(1);133(3)(a);133(3)(c);133(3)(d) | Notification No.41/2017-Central Tax (Rate) | Respondent | Matchless Plus TTWG Grinder | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 49 | 21/2019 | 25-04-2018 | 03-01-2019 | 28-03-2019 | 1) Mr. Vivek Gupta 2) Director general of Anti-Profiteering vs M/s Gurukripa Developers & Infran | 171;17(2);17(3);171(1);122(1)(i) | 129(6);128;129(1);129;133(1);133(3)(a);133(3)(b) | Central Tax (Rate) Notification-11/2017 | Respondent | Vrindavan Yojna Project | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 50 | 22/2019 | 08-05-2018 | 31-12-2018 | 28-03-2019 | 1) Kerala State Level Screening committee on Anti-profiteering>br> 2) Director general of Anti-Profiteering vs M/s Peps Industries Pvt Ltd | 171 | 129(6);129(1);133(4) | Central Tax (Rate) Notification-41/2017 | Dismissed | Peps Spring Koil Bornell Normal Maroon 75X60X6 Mattress | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 51 | 23/2019 | 08-05-2018 | 09-01-2019 | 03-04-2019 | 1) Kerala State Level Screening committee on Anti-profiteering 2) Director general of Anti-Profiteering vs M/s Saint Gobain India Pvt Ltd | 171;171(1) | 129(6);129(1);133(4) | - | Dismissed | Gypsum Board | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 52 | 24/2019 | 08-05-2018 | 08-01-2019 | 03-04-2019 | 1) Kerala State Level Screening committee on Anti-profiteering 2) Director general of Anti-Profiteering vs M/s Rosata Vitrified Pvt Ltd | 171;171(1) | 129(6);129(1);133(4) | Central Tax (Rate) Notification-41/2017 | Dismissed | Vitrified Tiles Super Nano Plus | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 53 | 25/2019 | 08-05-2018 | 22-01-2019 | 16-04-2019 | 1) Kerala State Level Screening committee on Anti-profiteering 2) Director general of Anti-Profiteering vs M/s Dev Snacks | 171;171(1) | 129(6);129(1);133(1);133(3)(c);122(1)(i);133(3)(d) | Central Tax (Rate) Notification-1/2017; Central Tax (Rate) Notification-34/2017 | Respondent | Snacks | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 54 | 26/2019 | 08-05-2018 | 04-02-2019 | 25-04-2019 | 1) Kerala State Level Screening committee on Anti-profiteering 2) Director general of Anti-Profiteering vs M/s Mak Plywood Industries Pvt Ltd | 171;171(1) | 129(6);129(1);133(4) | Central Tax (Rate) Notification-41/2017 | Dismissed | BWP Trozan Platinum Ply 19 mm 2.44x1.22 | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 55 | 27/2019 | 15-04-2017 | 19-02-2019 | 02-05-2019 | 1) M/s A B V & Company 2) Director general of Anti-Profiteering vs M/s The Professional Couriers | 171;171(1) | 129(6);128;129(1);133(4) | Notification No.14/2015-ST; Notification No.22/2015-ST;Notification No.27/2016-ST;Central Tax (Rate) Notification-11/2017 | Dismissed | Courier Service | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 56 | 28/2019 | 29-08-2018 | 05-02-2019 | 02-05-2019 | 1) Shri Kumudchandra Atmaram Patel 2) Director general of Anti-Profiteering vs M/s TTK Prestige Limited | 171;171(1);122(1)(i);122 | 129(6);128;129(1);129;133(3)(a);133(3)(c);136;133(3)(d) | Central Tax (Rate) Notification-41/2017 | Respondent | 68766-Glass for GT 03-RO Gas Stove | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 57 | 29/2019 | 08-05-2018 | 15-02-2019 | 06-05-2019 | 1) Kerala State Level Screening committee on Anti-profiteering 2) Director general of Anti-Profiteering vs M/s TTK Prestige Ltd | 171;171(1);122;123;124;125;126;127 | 129(6);128;129(1);133(4);129;21;133;133(3)©;133(3)(a);133(3)(d) | Central Tax (Rate) Notification-41/2017 | Respondent | Glass Kit Hood curved Black-90 cm GHK 900cs Electric Chimney | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 58 | 30/2019 | 22-01-2018 | 12-02-2019 | 08-05-2019 | 1) Ms. Pallavi Gulati and Sh. Abhimanyu Gulati 2) Director general of Anti-Profiteering vs M/s Puri Constructions Pvt Ltd | 171;171(1);17(2);29;122;123;124;125;126;127 | 129(6);128;129;130;133;133(4);129(1);126 | Central Tax (Rate) Notification-11/2017;Hindustan Steel Limited V. State of Orissa (1970) 25 STC 211 (SC); CST v. Sanjiv Fabrics 2010-TIOL-71-SC-CST; Bharjatiya Steel Industries v. Commissioner sales tax U.P 2008(11) SCC 617;Sumeet Industries Ltd v.commissioner of central Excise, Surat 2004(164) E.L.T 335(Tri-Mumbai);Assistant commercial taxes officer v. Rishab Special Yarns LImited (2008) 011VST 0032J;Shubh Enterprises v. Union of India ;Kumar Gandharv v. KRBL Limited 2018-VIL-02-NAA | Respondent | Anand Vilas Project | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 59 | 31/2019 | 08-05-2018 | 06-03-2019 | 10-05-2019 | 1) Kerala State Level Screening committee on Anti-profiteering 2) Director general of Anti-Profiteering vs M/s VTWO Ventures | 171;122;123;124;125;126;127 | 129(6);129(1);129;133(3)(c);133(3)(d) | - | Respondent | Luggage trolley bag/suitcases | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 60 | 32/2019 | 29-06-2018 | 27-02-2019 | 23-05-2019 | 1) Sh. Rahul Kumar Agrawal 2) Sh. Virander Singh Sirohi 3) Mr. Subrata Das 4) Sh. Chintan B Parekh 5) Director General of Anti-profiteering Vs M/s Shrivision homes Pvt Ltd | 17(2);17(3);171;171(1) | 129(6);128;129(1);129;130 | Central Tax (Rate) Notification-11/2017 | Dismissed | Construction service related to purchase of Apartment | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 61 | 33/2019 | 26-09-2018 | 27-02-2019 | 24-05-2019 | 1) Ms Hermeet Kaur Bakshi 2) Director general of Anti-Profiteering vs M/s Conscient Infrastructure Pvt Ltd | 171 | 129(6);129(1);133(2) | Central Tax (Rate) Notification-01/2018;Central Tax (Rate) Notification-11/2017 | Dismissed | Purchase of a flat in the respondent project "Habitat-78" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 62 | 34/2019 | 01-07-2017 | 27-02-2019 | 24-05-2019 | 1) SH. Varun Goel 2) Director general of Anti-Profiteering vs M/s Eldeco Infrastructure & Properties Ltd | 7;17(2);17(3);171;122(1)(i);122 | 128;129(6);129;133(3)(a);133(3)(d);136 | Central Tax (Rate) Notification-11/2017 | Respondent | Project "Eldeco country" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 63 | 35/2019 | 05-04-2018 | 28-03-2019 | 28-05-2019 | 1) SH. Sahil Mehta 2) Director general of Anti-Profiteering vs M/s Salarpuria Real Estate Pvt Ltd | 16;17;171;17(2);17(3);29;122;123;150;123;124;151;125;126;127;62;63;64;73;74;129;130;171(1) | 129(6);128;129;21;133(3)(a);133(4);133 | - | Respondent | Project "East Crest" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG of Anti-Profiteering | Insta link | |||
| Official link | 64 | 36/2019 | 22-09-2018 | 01-04-2019 | 10-06-2019 | Park view Ananda Resident Welfare Association Vs. Bestech India Ltd | 129(6); 128 | Dismissed | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | ||||||
| Official link | 65 | 37/2019 | 27-11-2017 | 15-03-2019 | 12-06-2019 | Navneet Gupta Vs. Bharti Telemedia Pvt Ltd | 171 | 129(6); 128; 133(4) ; 126; 136 | Raman Khaira & another Vs. M/s Yum Restaurants Pvt Ltd No. 11/2018 dtd 29-10-2018; rss342786@tatamotors.com & another Vs. M/s Amway India Enterprises Pvt Ltd No. 12/2018 dtd 29-10-2018 | Respondent | 0 | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 66 | 38/2019 | 10-09-2018 | 16-04-2019 | 14-06-2019 | Deepak Kumar Khurana Vs. Sattva Developers Pvt Ltd | 171; 121(1)(i) | 129(6); 128; 133(3)(a); 136 | 11/2017 CT (R) dtd 28-06-2017; WP C) No.10999/2018 dtd 20-11-2018 | Applicant | Laurel Heights | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 67 | 39/2019 | 09-01-2018 | 08-04-2019 | 21-06-2019 | Sh. Piyush Awasthi Vs. M.s Sun Infra Services Pvt. Ltd | 171; 17; 122(1) (i) | 129(6); 128; 42; 130 | Applicant | City Park Township | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | ||||
| Official link | 68 | 40/2019 | 02-04-2018 | 03-04-2019 | 26-06-2019 | 171; 122(1) | 129(6) ; 128; 133(3)(a) | 18/2018 CT (R) dtd 26-07-2018 | Respondent | Footwear | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | ||||
| Official link | 69 | 41/2019 | 06-09-2018 | 02-04-2019 | 26-06-2019 | Sh. Pranesh Pathak Vs. M.s Bhutai International Medicos | 122; 121(1) | 128; 129(6); 133(3)(a) | 19/2018 CT (R) dtd 26-07-2018 | Applicant | Sanitary Napkins | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 70 | 42/2019 | 22-02-2018 | 28-03-2019 | 26-06-2019 | Mohammad Azid Ramzani Vs. Adarsh Marbles | 171; 70; 15(1) 122(1) | 129(6); 128: 126 133(1); 132 | 41/2017-CT(R) dtd 14-11-2017; KSC and another Vs. M/s Maruthi Suzuki India Ltd. No.01/2019 dtd 02-01-2019 ; KSC and another Vs.M/s Asian Paints Ltd No. 29/2018 dtd 27-12-2018 ; Kerala State Screening Committe on Anti Profiting Vs. M/s Win Win Appllances No.20/2019 dtd 22-03-2019 ; Markande V. Sudama Chaubey, AIR 2007; K.P Varghese Vs. The Income Tax officer 1981 AIR 1922 ; Commissioner of Income Tax, Guwahati & Vs. M/s Oil Udyog Ltd & ANR (2015)56 taxmann.com 285(SC); Government of Andhra Pradesh Vs. Guntur Tobaccos Ltd 1965 AIR 1396; State of MP Vs. Chintaman sadashiva Vaishampayan AIR 1961 SC 1623 and Lakshman Exports Ltd.Vs. Collector of Collector of Central excise (2005) 10SCC 634 | Applicant | Vitrified Tiles | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 71 | 43/2019 | 02-08-2018 | 01-04-2019 | 26-06-2019 | Shri C P Rao Vs. M.s Unicharm India Pvt. Ltd | 29; 122;123;124;125;126;127; 171 | 128; 129(6); 21; 133; 127 | 19/2018-CT (R) dtd 26-07-2018; 3/2018 Sh. Kumar Gaurav Vs. KRBL Ltd 05/2018 Rishi Gupta Vs. M/s Flipkart Internet Pvt Ltd; 29/2018 KSC Vs. M/s Asian Paints Limited | Applicant | Sanitary Napkins | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 72 | 44/2019 | 08-05-2018 | 25-04-2019 | 28-06-2019 | Ramesh Kumar Yadav Vs. Vatika Ltd | 171; 142(11) ; 13(1) | 129(6) ;128 | Dismissed | Independent Floor Phase-II | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | ||||
| Official link | 73 | 45/2019 | 08-04-2018 | 01-04-2019 | 28-06-2019 | Arjun Kumar Parwani Vs. Signature Builders Pvt. Ltd | 171(1) | 129(6) ;128; 133(1); 122; 137 | Larsen & Turbo Limited & others Vs. State of Karnataka & others (2013) 65 VST 1 (SC) -2014 1 SCC 708); 03/2019 CT (R) dtd 29-03-2019; 11/2017 CT(R) dtd 28-06-2017; 01/2018 CT (R) 21-01-2018 | Dismissed | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | ||||
| Official link | 74 | 46/2019 | 15-02-2019 | 30-05-2019 | 04-07-2019 | Rahul Sharma Vs. H P India Sales Pvt. Ltd | 171 | 128; 129 | 24/2018-CT (R) dtd 31-12-2018; 01/2017 CT (R) dtd 28-06-2017; 27/2017 CT(R) dtd 22-07-2017 | Dismissed | HP V202b 19.5 Inch Computer Monitor | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 75 | 47/2019 | 19-06-2018 | 03-04-2019 | 26-09-2019 | 1) Shri Gaurav Gulati 2) Director general of Anti-Profiteering vs M/s Paramount Propbuilt Pvt Ltd | 17(2);17(3);171;15(2);2(119);9;171(1);2(30);171(3A) | 129(6);128;133(1);133(3);133(3)(d);136 | Central Tax (Rate) Notification-11/2017;Delhi Metro Rail corporation limited v. simplex infrastructures limited;Central Tax (Rate) Notification-12/2017;Central Tax (Rate) Notification-02/2018;Union of India v. Intercontinental consultants & Technocrats(P) Ltd | Respondent | Project "Paramount Emotions" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 76 | 48/2019 | 30-05-2018 | 05-04-2019 | 03-10-2019 | 1) Sh. Mohit Arora 2) Director general of Anti-Profiteering vs 1) M/s Lodha Developers limited 2)M/s Lodha Impression Real Estate Private limited | 171;17(2);17(3);9;15;122;123;124;125;126;127;171(1) | 129(6);128(2);128;129;133;133(1);126 | Central Tax (Rate) Notification-11/2017;Kumar Gandharv v. KRBL Ltd;Larsen & Toubro Ltd V. State of Karnataka & others reported in 2014 (34) STR 481 (SC); Notification No. 26/2012-ST;M/s Schwing stetter (India) Pvt. Ltd v. 2016-TIOL-1895-CESTAT-MAD | Respondent | Project "Lodha Eternis" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 77 | 49/2019 | 29-06-2018 | 16-04-2019 | 14-10-2019 | 1) Mr. Prasanth Nandulamattam 2) Director general of Anti-Profiteering vs M/s Bhartiya City Developers Pvt Ltd | 17(2);17(3);171 | 129(6);128;129(1) | Central Tax (Rate) Notification-11/2017; | Respondent | Project "Nikoo Homes II" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 78 | 50/2019 | 26-07-2018 | 22-04-2019 | 21-10-2019 | 1) Sh. Sandeep Puri 2) Director general of Anti-Profiteering vs M/s Glenmark Pharmaceutical Ltd | - | 129(6);129;129(5);126;133(1) | Central Tax (Rate) Notification-19/2018; | Respondent | Sanitary Napkins | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 79 | 51/2019 | 01-07-2017 | 24-04-2019 | 21-10-2019 | 1) Sh. Vasantbhai Bhikabhai Patel 2) Director general of Anti-Profiteering vs M/s Shree Infra | 17(2);17(3);171;171(1);171(3A) | 128;129(6);129;133(1);133(3)(a);133(3)(d);133(5);136 | Central Tax (Rate) Notification-11/2017; | Respondent | Project "River View Heights" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 80 | 52/2019 | 04-06-2018 | 23-04-2019 | 21-10-2019 | 1) Sh. Sandeep Kumar 2) Sh. Harish Kumar 3) Ms Poonam Shiv 4) Sh. Veeran Puri 5) Ms. Ajit Yadav 6) Sh Mukesh Kumar Rajan 7) Sh Nitin Gambhir 8) Director General of Anti-Profiteering Vs M/s Nani Resorts and Floriculture Pvt Ltd | 171;17(2);17(3);171(1);171(3A) | 129(6);128;129;126;133(3)(b);133(3)(a);133(5)(a);133(5)(b);136 | Notification no.9/2016-ST;Central Tax (Rate) Notification-1/2018; Notification No. 25/2012-ST;Notification No.9/2016-ST;Notification No. 11/2017-central Tax(Rate);Notification No. 1/2018-Central Tax (Rate) | Respondent | Project "ROF Aalayas" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 81 | 53/2019 | 18-07-2018 | 06-05-2019 | 05-11-2019 | 1) Sh. Ratish Nair 2) Director General of Anti-Profiteering vs. M/s Man Realty Ltd | 171;17(2);17(3);171(1) | 129(6);128(2);129(1);129(3);129(5);132;21;133;42;43;42(1);42(3);42(1)(f);43(1)(b) | Central Tax (Rate) Notification-16/2019;Central Tax (Rate) Notification-11/2017;Notification No. 25/2012-ST;Keshav Lal Jetha Lal Shah v. Mohan Lal Bhagwan Das;Commissioner of income Tax v. Gold Coin Health food private limited; Reserve bank of India v. Peerless General finance and investment co ltd 1987 SCR (2)1; Commercial Tax officer Rajasthan v. M/s Binani cement ltd; LIC v. D.J Bahadur (1981)1SCC 315,1981(1) SCR 1083;Gobind sugar Mills Ltd v. State of Bihar (1999) 7 SCC 76 | Respondent | Project "One Park Avenue" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 82 | 54/2019 | 11-03-2019 | 13-06-2019 | 06-11-2019 | 1) Shri Rahul Sharma 2) Director General of Anti-Profiteering Vs M/s Gyan Books Pvt Ltd | 171(1);171;31 | 129(6);129(1) | Central Tax (Rate) Notification-25/2018;Central Tax (Rate) Notification-02/2017; | Dismissed | Book Title | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 83 | 55/2019 | 20-06-2018 | 21-02-2019 | 05-11-2019 | 1) Shri Hardev singh 2) Shri Vaneet Malhotra 3) Smt. Martha Paohaonamai 4) Ms. Megha Mehra 5) Sh. Rahul Chaudhary 6) Sh Ashok Singhal 7) Sh. Rameshwer singh 8) Sh. Ishu Khurana 9) Director General of Anti-Profiteering Vs M/s Ocean seven buildtech pvt ltd | 17(2);17(3);171;171(1) | 129(6);128;129;130;129(5);127 | Notification No. 25/2012-ST;Notification No. 9/2016-ST;Notification No. 11/2017 Central Tax (Rate); Notification No. 1/2018-Central Tax (Rate) | Respondent | Project "Expressway Towers" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 84 | 56/2019 | 31-05-2018 | 16-05-2019 | 15-11-2019 | 1) Shri Diwakar Bansal 2) Director General of Anti-profiteering vs. M/s Horizon Projects pvt ltd | 171(1);171;17(2);17(3);29;122;123;124;125;126;127 | 129(6);128(2);129(3);130;126;122;137;133(d) | Sukhbir Rohilla and others vs. M/s Pyramid infratech private limited;Notification No. 11/2017 Central Tax (Rate); Notification No. 1/2018-Central Tax (Rate);Commissioner central excise and customs kerala v. Larsen and Toubro limited (2016) 1 SCC 170; Indraprastha gas Ltd v. Petroleum and Natural gas Regulatory board and others 2015(9) SCC 209;British India corporation ltd v. CCE 1978(2) ELT J307 (SC);Voltas Limited v. State of Gurarat 2015 VIL 23 (SC); Union of India vs. Adani Exports limited (2001(134) ELT 596 (SC) | Respondent | Project "Runwal My City" | B.N.Sharma | J.C.Chauhan | NA | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 85 | 57/2019 | 20-06-2018 | 22-05-2019 | 19-11-2019 | 1) Ms. Santosh kumari 2) Shri Vijai pratap 3) Shri Ashok kumar pawar 4) Smt. Sangeetha Ahlawat 5) Shri Rakesh kumar Arora 6) Shri Sahil mehta 7) Smt. Shikha Arora 8) Amt. Shelly chauhan 9) Shri Manish malik 10) Ms. Richa C/o Sh. Anil Kumar khetan 11) Sh Mahesh kumar 12) Sh Mahesh JamnaDass Dyal Ji Harkhani s/o Sh. Jamna dass Dyal Ji Harkhani 13) Director general of Anti-profiteering vs. M/s ASter Infrahome | 17(2);17(3);171;29;122;123;124;125;126;127 | 129(6);128(2);129(1) | Notification No. 25/2012-ST;Notification No. 9/2016-ST;Notification No. 11/2017 Central Tax (Rate); Notification No. 1/2018-Central Tax (Rate); Notification No.15/2017-Central Tax (Rate);Keshavlal jethalala shah v. mohanlal bhagwandas;commissioner of india tax v. gold coin health food private limited;Reserve bank of india v. Peerless general finance and investment Co. Ltd 1987 SCR (2) 1; commercial tax officer, Rajasthan v. M/s Binani cement ltd & another;LIC v. D.J.Bhahadur(1981)1 SCC 315 | Respondent | Project "Green court" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 86 | 58/2019 | 30-01-2018 | 22-05-2019 | 20-11-2019 | 1) Sh. Paval Antony 2) Director general of Anti-profiteering vs. M/s Shree Mahalakshmi Enterprises | 17(2);17(3);171;171(1);29;122;123;124;125;126;127 | 129(6);128(2);129(1);21;133;128;129(3);129;42;42(f);43;133(3)(a);133(3)(d) | Central Tax (Rate) Notification-11/2017;Gujarat paraffins Pvt Ltd v. Union Of India (2012) 282 ELT 33;Anil Kumar Singh V. Vijay Pal Singh and others(2018) 12 SCC 584;Bijayananda patnaik v. Satrughna sahu and others AIR-1963-SC-1566;Notification No. 16/2019;Jijrushu N.Bhattacharya V. N.P Foods(Franchisee of Subway);Notification No. 3/2019;Notification No.14/97 | Respondent | Project "Risington OMR, Karapakkam" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 87 | 59/2019 | 26-07-2018 | 23-05-2019 | 21-11-2019 | 1) Sh. Sandeep puri 2) Shri C.P.Rao 3) Director General of Anti-Profiteering Vs. M/s Johnson & Johnson M/s Apollo Hospitals Enterprises Ltd | 171;171(1);171(3);2(87);171(2);29;122;123;124;125;126;127;29(2)(a);21(2)© | 128;129(6);129;126;133(1);21;133 | Notification No. 19/2018-Central Tax (Rate);Basant Industries vs.Asst.collector of customs,1996(81)ELT 195(SC);S.A.Builders ltd vs. CIT(Appeals), (2007) 1 SCC 781 & Hero cycles(Pvt) Ltd vs. CIT,(2015) 16 SCC 359;CCE vs. SG Engineers 2015(322) ELT 204(Del) | Respondent | Sanitary Napkins | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 88 | 60/2019 | 29-09-2018 | 23-05-2019 | 21-11-2019 | 1) Shri. Abhishek 2) Director general of anti-profiteering vs. M/s Signature global Developers | 171;17(2);17(3) | 269(6);128;133(1);133(3)(b) | Notification No. 1/2018-Central Tax (Rate);M/S GKN Driveshafts(India) ltd (2002) 1SCC 72;Notification No. 25/2012-ST;Notification No. 09/2016-ST;Notification No. 11/2017-Central Tax (Rate);State of Jharkhand v.Voltas ltd. East Singhbhum(2007) 9 SCC 266;Commissioner of Income tax v. B.C.Srinivasa setty (1981) 128 ITR 294(SC); | Respondent | Project "Synera" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 89 | 61/2019 | 17-04-2018 | 11-06-2019 | 26-11-2019 | 1) Mr. Gopinath Dombla 2) Director general of anti-profiteering vs. M/s Navkar Associates | 171;171(1);171(3A);29;122;123;124;125;126;127 | 129(6);128;129(1);129;133(3)(b);133(3)(d) | - | Respondent | Project "Navkar Darshan" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 90 | 62/2019 | 06-04-2018 | 30-05-2019 | 27-11-2019 | 1) Sh. Rohit singh 2) Director general of anti-profiteering vs. M/s Friends Land developers | 171;17(2);17(3);29;122;123;124;125;126;127 | 129(6);128(2);129(3);21;133;136;133(5)(a) | Notification No. 11/2017-Central Tax (Rate) | Respondent | Project "Palm wood Royal Gulmohar green" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | R.Bhagya devi | DG-Anti Profiteering | Insta link | |||
| Official link | 91 | 63/2019 | 12-06-2018 | 30-05-2019 | 28-11-2019 | 1) Sh. Kavi Mahajan 2) Director general of anti-profiteering vs. M/s Heeranandani Realtors Pvt Ltd | 140;142(11)©;17(2);17(3);171;171(1);29;122;123;124;125;126;127;39;16 | 129(6);128(2);129(1);129(3);129(5);21;133;136;133(3)(d) | Notification No. 11/2017-Central Tax (Rate);Notification No. 03/2019-Central Tax (Rate) | Respondent | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | ||||
| Official link | 92 | 64/2019 | 28-09-2018 | 21-06-2019 | 02-12-2019 | 1) Shri Sanjay Dewan 2) Sh. Krishna 3) Sh Munesh chandra tamang 4) Sh. Rajesh kumar 5) Sh Mohd Shahid 6) Sh. Surinder kumar sindhwani 7) Sh. Dhirendra pratap singh 8) Sh. Sunil Bhalla 9) Sh. Sarvesh kumar 10) Sh. Khem Chand gupta 11) Sh. Ritesh vij 12) Director General of Anti-profiteering vs. M/s Vatika Ltd | 171;17(2);17(3);171(1) | 129(6);128;129(1);129;133(2A) | Notification No. 11/2017-Central Tax (Rate);Notification No. 03/2019-Central Tax (Rate) | Dismissed | Project "Vatika Premium Floors" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 93 | 65/2019 | 03-05-2018 | 06-06-2018 | 03-12-2019 | 1) Smt. Mamta Aggarwal 2) Director general of anti-profiteering vs. M/s GLS Infratech Pvt Ltd | 70;17(2);17(3);171;29;122;123;124;125;126;127 | 129(6);129(1);21;133 | Notification No. 25/2012-ST;Notification No. 09/2016-ST;Notification No. 11/2017-Central Tax (Rate);Notification No. 01/2018-Central Tax (Rate) | Respondent | Project "Arawali Homes" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 94 | 66/2019 | 24-04-2019 | 07-06-2019 | 06-12-2019 | 1) Sh. Pawan Kumar 2) Sh. D. Siva Krishna 3) Sh. Karpura Panickar 4) Sh. S. Surya Rao 5) Sh. P Ravikanth 6) Smt. P. Damayanthi 7) Sh B.V. Ravisankar 8) Sh V.V. Srivasarao 9) Sh. K. Pydi Raju 10) Capt.Dr. Satya prasad 11) Director General of Anti-profiteering Vs. M/s Apex Meadows Pvt Ltd | 171;17(2);17(3);29;122;123;124;125;126;127;171;2(62);2(63);140;140(3) | 129(6);128;129;21;133;126 | Notification No. 11/2017-Central Tax (Rate); Hindustan unilever Ltd vs Union of India; Jubilant Foodworks Ltd vs Union of India;CIT vs B.C Srinivasa shetty;Commissioner of Income tax vs. B.C. Srinivasa setty (1981) 128 ITR 294 (SC);K.T.Moopil Nair vs State of Kerala(AIR 1961 SC 552); Rai Ramkrishna vs State of Bihar (1963 AIR 1667,1964 SCR (1) 897);State of A.P vs Nalla Raja Reddy (1967 AIR 1458, 1967 SCR (3) 28);Vishnu Dayal Mahendra Pal vs State of U.P (1974 AIR 1489,1975 SCR(1) 376);D.G.Gose and Co. (Agents)(P) Ltd vs State of Kerala (1980)2 SCC 410);Hindustan Steel Limited vs State of Orrisa;Kaur & Singh vs CCE; Shubh Enterprises vs Union of India | Respondent | Project "The celest" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 95 | 67/2019 | 07-01-2019 | 10-06-2019 | 09-12-2019 | 1) Sh. Pawan Kumar 2) Sh Anil Kumar 3) Sh. BL Sharma 4) Sh Varun Thakur 5) Ms Sutirtha chakraborty 6) Sh. Rakesh Bhargava 7) Sh. Satpal verma 8) Sh. Rama Jeet Singh 9) Sh. Jayant Verma 10) Sh. Mohit Kumar Chauhan 11) Sh. Kuldeep singh 12) Ms Shubhra kochar 13) Sh Dinesh kumar 14) Sh. Deepak Chawla 15) Sh. Bhaskar Kol 16) Ms Mishika kochar 17) Ms. Raj Kumari 18) Sh. Puran Lal 19) Sh. Sanjay singh rawat 20) Ms Rajni nagar 21) Ms Sandhya patro 22) Ms Neha singhal 23) Sh Jitender kumar 24) Sh Neeraj kumar 25) Ms Mukta Taneja 26) Sh Rajneesh jain 27) Sh. Lalit mohan parashar 28) Sh. Bhaskar pandey 29) Sh Jitender hariramani 30) Ms Archana Khanna 31) Mr. Asif Khan 32) Sh R Bisht 33) Sh Nitin gupta 34) Sh Sailesh Dikshit 35) sh. Aman sandhu 36) Sh. Bhuwan chandra 37) Sh. Deepak kaul 38) Sh.Sarika jundal 39) Ms Ashmeet Nanda 40) Ms Prashant kumari 41) Mrs. Jyoti kedia 42) Sh. Prem kumar dubey 43) Sh Ankush Raghav 44)Sh Hemant kumar on behalf of Ms geeha Devi 45) Sh Shyam kumar 46) Sh Dinesh trivedi 47) Sh Mohit gupta 48) Sh Sawan chopra 49) Sh Akhil kumar 50) Sh Sandeep awasthi 51)Sh Himanshu jain 52) Sh Naveen Jain 53) Sh Gaurav Sharma 54) Ms Shipra Grover 55) Sh Bhaga singh 56) Sh Romil Mishra 57) Ms Kamini Khanduja 58) Ms Kamini Pandey 59) Sh Bhupendra singh 60) Sh Pawan singh 61) Sh Tarun Aggarwal 62) Sh Mukesh Jha 63) Sh Kishor Sharma 64) Sh Pradeep singh 65) Sh Ritesh kumar 66) Sh Deepak Bisla 67) Sh Hem Vats 68) Sh Ritesh Yadav 69) Sh Balvinder singh 70) Sh Sukhbir singh 71) Sh Kuldeep Kumar 72) Director General of Anti-Profiteering vs M/s S3 Builwell LLP | 171;17(2);17(3);171;171(1);171(2) | 129(6);128;129;126;129(1) | Notification No.09/2016-ST;Notification No. 11/2017-Central Tax (Rate);Notification No. 01/2018-Central Tax (Rate);Notification No.25/2012-ST;Commissioner of income tax v. B.C. Srinivasa setty (1981) 128 ITR 294(SC);Commissioner of income tax v. The Official Liquidator palai central Bank ltd (1984) 150 ITR 539 (SC); National Mineral Development corporation v. State of M.P and another (2004) 65 SCC 281;Larsen & Toubro v. State of Bihar and others 2004(134) STC 354 (Pat);State of Jharkhand and others v. Voltas Ltd (2007) 7 VST 317(SC) | Respondent | Project "Floridaa" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 96 | 68/2019 | 01-07-2017 | 11-06-2019 | 10-12-2019 | 1)Kerala State Screening Committee on Anti-Profiteering 2)Director General of Anti-Profiteering Vs.M/s IFB Industries Ltd., | 171;171(1);171(3A);29;122;123;124;125;126;127 | 129(6);129;129(1);126;122;123;124;125;126;127;128;129;130;131;132;133;134;135;136;137;133(1);127(iii)(c);133(3)(d);15(1);133(5)(a);133(5)(b) | Kerala State Screening committee and another vs. M/s Asian paints Ltd;Kerala State screening committee and another vs. M/s Peps Industries Pvt Ltd; Kerala State screening committee and another vs. M/s Maruti Suzuki India Ltd;CIT vs. B.C.Srinivasa shetty (1991) 2 SCC 460; Commissioner of central excise vs Larsen & Toubro Ltd.(2016) 1 SCC 170;Kunj Behari Lal & Ors vs. state of H.P 2000(3) SCC 40;Petroleum and Natural gas regulatory board vs. Indraprastha gas limited & Ors.(2015) 9 SCC 209;consumer online foundation and others vs. union of india and others;CCE(Import), Mumbai vs. Dillip kumar and company and ors | Respondent | Washing machine (Elena Aqua VX) | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 97 | 69/2019 | 05-04-2018 | 11-06-2019 | 10-12-2019 | 1) Sh. Santha Sivaram 2) Director general of Anti-profiteering Vs. M/s Virgo Properties Pvt Ltd | 171;17(2);17(3);171(1);122;123;124;125;126;127;171(3A);29 | 129(6);128(2);128;129(1);129(3);129(5);21;133;133(3)(a);133(3)(d);136 | Notification No. 11/2017-Central Tax (rate);Notification No. 01/2018-Central Tax (rate) | Respondent | Project "Bounty Acres" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 98 | 70/2019 | 02-04-2018 | 12-06-2018 | 10-12-2019 | Director general of Anti-profiteering Vs. M/s Nestle India Ltd | 171;171(1);29;122;123;124;125;126;127;57;129 | 129(6);129(3);21;133;130;126;127;133;128;129;133(2);133(3)(c);129(2);129 | Notificaton No.41/2017-Central Tax (Rate);Notificaton No.06/2018-Central Tax (Rate);Kumar Gandharv V. KRBL Limited ;Canara bank and others V. Debasis Das and others (2003) 4 SCC 557;Uma Nath pandey and others v. State of UP (2009) 12 SCC 40;Collector of central excise v. ITC Ltd 1994(71) ELT 324;Vasta Bio-Tech pvt. Ltd V. Assistant commr. 2018(360) ELT 234;Dharampal satyapal ltd. V. Dy Commissioner of central Excise 2015(320) ELT 3;Anrak Aluminium Ltd. v. Commissioner 23017(4) G.S.T.L 248;Commissioner of income tax bangalore v. B.C.Srinivasa setty (1981) 2 SCC 460; Eternit Everest Ltd v. Union of India 1997(89) E.L.T 28(Mad.);Commissioner central excise and customs kerala v. larsen and toubro limited(2016) 1 SCC 170;Indian Aluminium company v. Kerala state electricity board (1975) 2 SCC 414;Union of India v. Harbhajan singh Dhillon (1971) 2 SCC 779; S.P. Gupta v. Union of India AIR 1982 SC 149 | Respondent | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | ||||
| Official link | 99 | 71/2019 | 01-07-2017 | 17-06-2019 | 13-12-2019 | 1) Shri.Pradeep kumar 2) Director general of Anti-profiteering vs. M/s Fusion buildtech pvt. Ltd | 70;171;17(2);17(3);140(1);142(11)©;140(3);171(1);15(1);15(3)(a);171(3A)29;122;123;124;125;126;127 | 129(6);128;132;126;133(3)(a);133(3)(d);21;133;136 | Notificaton No.11/2017-Central Tax (Rate);Kiran chimirala Vs. M/s Jubilant food works pvt ltd;Notification No. 03/2019-CT(Rate) | Respondent | Project "Fusion homes" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 100 | 72/2019 | 29-09-2018 | 14-06-2019 | 13-12-2019 | 1) Shri. Abhishek 2) Director general of Anti-profiteering vs. M/s Signature builders pvt ltd | 171;17(2);17(3);171(1);171(2);29;122;123;124;125;126;127 | 129(6);128;137;130;126;128(1);126;129(1);129(3);123;133(1);133(3)(a);133(1)(b);171(3A);133(1)(d);21;133136 | Notification No. 9/2016-ST;Notificatoin No.01/2018-Central Tax (Rate);Notification No. 25/2012-ST;Notification no.11/2017-Central Tax (Rate);Larsen & Toubro v State of bihar 2004 (134) STC 354(Pat);State of Jharkhand v. Voltas Ltd ;Commisioner of income tax v. B.C Srinivasa setty (1981) 128 ITR 294(SC);Commissioner of income tax v. The official liquidator palai central bank ltd;Narional mineral development corporation v. State of M.P and another (2004) 65 SCC 281; Commissioner central excise & customs kerala & others v. Larsen & toubro 2015 SCC online SC 738 | Respondent | Housing project construction company | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 101 | 73/2019 | 07-01-2019 | 14-06-2019 | 13-12-2019 | 1) Ms. Shruti Garg 2) Sh. Saurabh gupta 3) Sh. Anil Bhargava 4) Sh. Narendra prakash varia 5) The Director General of Anti-Profiteering Vs. M/s Signature builders pvt ltd | 171;17(2);17(3);29;122;123;124;125;126;127;140;24;42;140(3);171(3A);171(1);171(2) | 129(6);128;129;130;21;133;122;123;124;125;126;127;128;131;132;133;134;135;136;137;129(1);128(1);129(3) | Notification No. 09/2016-ST;Notificaton no. 25/2012-ST;Notification no.11/2017-central tax (Rate);Notification no.1/2018-central Tax (Rate);Commissioner of income tax v. B.C.Srinivasa setty (1981) 128 ITR 294 (SC);Commissioner of income tax v. the official liquidator palai central bank ltd (1984) 150 ITR 539 (SC);National mineral development corporation v. State of M.P and another (2004) 65 SCC 281;Larsen & Toubro v. state of bihar and others 2004 (134) STC 354 (Pat.);State of jharkhand and others v. Voltas Ltd (2007) 7 VST 317(SC) | Respondent | Project "Solera Affordable group housing" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 102 | 74/2019 | 15-11-2017 | 20-06-2019 | 17-12-2019 | Director general of Anti-profiteering vs. M/s Krishna trading company | 171(1);171;29;122;123;124;125;126;127;57 | 129(6);128(2);129(1);21;133;133(4);133(1);133(3)©;133(3)(d); | Notification No.41/2017-Central Tax (Rate);Notification No.06/2018-Central Tax (Rate); | Respondent | Kit Kat 4 finger 18 | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 103 | 75/2019 | 01-07-2017 | 19-06-2019 | 18-12-2019 | 1) Shri Suresh kumar gupta 2) Shri Shakti Anand 3) Shri Abhishek kumar singh 4) Shri Anil Singh 5) Shri Lalit kumar 6) Shri Rishi ranjan 7) Director general of Anti-profiteering vs. M/s Nirala projects pvt ltd | 171;17(2);17(3);122;123;124;125;126;127 | 129(6);128(2);129(3);130;128;129;133 | Notification no 11/2017-Central tax (Rate);Kumar gandharv v. KRBL ltd;Godrej foods ltd v. Union of india 1993 (68) E.L.T 28(SC);Perfect Mechanical industries limited v. CCE 2004 (169) ELT 219(Tri. Del);CCE v. H.M.M ltd (76) E.L.T 497; Metal forgings v. Union of | Respondent | Project "Nirala Greenshire" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 104 | 76/2019 | 30-08-2018 | 20-06-2019 | 18-12-2019 | 1) Sh Amit Tandon 2) Director general of Anti-profiteering vs. M/s Adani | 171;17(2);17(3);171(1);29;122;123;124;125;126;127;171(3A) | 129(6);128;129(1);129(3);130;21;133;133(3)(a);133(3)(b);136;133(3)(d) | Notification no 11/2017-central tax (rate); | Respondent | Project "Oyster grande" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 105 | 77/2019 | 07-01-2019 | 24-06-2019 | 23-12-2019 | Director general of Anti-profiteering vs. M/s Johnson & johnson private limited | 171;29;122;123;124;125;126;127;171(1);171(3);7;122;123;124;125;126;127;171(2);171(3A) | 129(6);129(1);129(3);21;133;128;2(87);28;25(4);25(5);30;31;29(2)(a);21©;133(3)(e);129(2);129(3);133(2);133(1);133(3)(a);136 | Notification no.41/2017-Central tax (Rate);Reckitt Benckiser v. Union of India WP© 7743/2019; Basant Industries v. Asst. collector of customs 1996 (81)ELT 195(SC);S.A.Builders ltd v. CIT (Appeals) (2007) 1SCC 781; Hero cycles (pvt.) Ltd v. CIT (2015) 16 SCC 359; Dharampal satyapal ltd v. Dy Commissioner of C. Ex. 2015 (320) ELT 3 (SC);Escorts farms ltd v. commissioner (2004) 4 SCC 281; CCE v. SG Engineers 2015 (322) ELT 204 (Del);Notification no. 19/2018-central tax (rate);DGAP v. Satya enterprises;Islamic Academy of Education v. state of karnataka (2003) 6 SCC 697;Kunj behari lal & ors v. state of H.P 2000 (3) SCC 40;Petroleum and natural Gas regulatory board v. Indraprastha gas limited (2015) 9 SCC 209; Hindustan steel ltd v. state of orissa 1978 (2) ElTJ 159 (SC);Basant Industries v. Asst collector 1996 (81) ELT 195 (SC);CCE v. SG Engineers 2015 (322) ELT 204(Del.) | Respondent | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | ||||
| Official link | 106 | 78/2019 | 12-10-2018 | 25-06-2019 | 24-12-2019 | 1) Shri Potnoor naveen 2) Director general of Anti-profiteering vs. M/s Caroa properties LLP | 171;70;142(11)©;17(2);17(3);29;122;123;124;125;126;127;142(5);171(1) | 129(6);128(1);129(1);132;21;133;126;127;129(2);129;133(5)(a) | Hermeet kaur bakshi v. conscient Infrastructure pvt ltd; Notification no. 11/2017-central tax (Rate);Notification no. 31/2019-Central tax (Rate); Dinesh mohan bhardwaj v. M/s vrandavaneshwree automotive pvt ltd; Rishi gupta v. M/s Flipkart internet pvt ltd 2018 VIL-04-NAA;Kerala State screening committee on Anti-profiteering and Director general Anti-profiteering v. M/s Pulimoottill silks 2019 (2) TMI 296;Kerala state screening committee on Anti-profiteering and director general of Anti-profiteering ,Central board of indirect taxes & customs v. M/s Velbon vitrified tiles pvt ltd 2019 (3) TMI 370;Toyo Engineering india limited v. CC mumbai 2006 (201) E.L.T 513 (SC); Reckitt & Colman of india ltd v. CCE; Fx Enterprises solutions india pvt ltd and ors v. Hyundai motor India limited 2017 comp 586 (CCI); Notification no. 10/2017-central tax (Rate);notification no. 3/2017-Central tax (Rate);Commissioner of income tax bangalore v. B.C.Srinivasa setty (1981) 2 SCC 460; Samsung (india) Electronics pvt ltd V. commissioner of commercial taxes u.p Lucknow ;Union of india v. Suresh kumar bansal | Respondent | Project " Godrej city panvel phase-I" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 107 | 79/2019 | 13-12-2018 | 26-06-2019 | 24-12-2019 | 1) Shri Sushil kumar jain 2) Director general of Anti-profiteering vs. M/s Sarvpriya securities pvt ltd | 171;17(2);17(3);18(4) | 129(6);128;129;42;130;122;123;124;125;126;127;131;132;133;134;135;136;137;128(2);129(1) | Notification no.01/2018-Central tax (Rate);Notification no.09/2016-ST;Notification no. 25/2012-ST;Notification no. 11/2017-central tax (Rate); Shruti Garg & Ors v/s signature builders pvt ltd; Larsen & Toubro v State of bihar 2004 (134) STC 354 (Pat.);State of Jharkhand v. Voltas ltd;Circular no. 26/26/2017 | Respondent | Project "Andour heights" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 108 | 80/2019 | 10-04-2018 | 27-06-2019 | 26-12-2019 | 1) Shri Dharmendra gaud 2) Director general of Anti-profiteering vs. M/s JMK holdings pvt ltd | 171;70;17(2);17(3);171(1);171(2);171(3A);29;122;123;124;125;126;127 | 129(6);128(2);129(1);132;130;129;21;133;126;129(3);133(3)(d);133(3)(e);133(3)(a);133(3)(b) | Notification no.9/2016-ST;Central Tax (Rate) Notification-1/2018; Notification No. 25/2012-ST;Notification No. 11/2017-central Tax(Rate);Larsen & Toubro v. State of bihar 2004 (134) STC 354 (Pat.); State of Jharkhand v. Voltas ltd; Commissioner of income tax v. B.C Srinivasa setty (1981) 128 ITR 294 (SC);Commissioner of income tax v. official liquidator palai central bank ltd; National mineral development corporation v. State of M.P | Respondent | Project "Grand IV A" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 109 | 1/2020 | 01-07-2017 | 05-07-2019 | 01-01-2020 | 1) Sh. Gautam semwal 2) M/s Basera 3) Sh. Ankur Khetan 4) Sh. Ashish kumar 5) Sh. Shyam lal Sharma 6) Ms Diksha Aggarwal 7) Ms. Usha Parmar 8) Sh. Shiv Narayan yadav 9) Director general of Anti-profiteering vs. M/s Revital Reality pvt ltd | 171;171(1);17(2);17(3);29;122;123;124;125;126;127;171(3A) | 129(6);128(2);129(1);129(3);21;133;133(2A);42;133(1);133(3)(a);133(3)(b);133(3)(d) | Notification no.25/2012-ST;Notification no.9/2016-ST;Notification no.11/2017-Central tax (Rate);Notification no.1/2018-Central tax (Rate) | Respondent | Project " Supertech basera" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 110 | 2/2020 | 18-01-2018 | 04-07-2019 | 01-01-2020 | 1) Sh. Susheel prasad todi 2) Director general of Anti-profiteering vs. M/s Acme housing india pvt ltd | 171;17(2);17(3);122;123;124;125;126;127;171(3A) | 129(6);128(2);129(3);122;123;124;125;126;127;128;129;130;131;132;133;134;135;136;137;133(3)(b);133(3)(a);133(3)(d);133(5) | Notification no.11/2017-central tax (Rate) | Respondent | Project "Acme Ozone herbelia" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 111 | 3/2020 | 04-09-2018 | 08-07-2019 | 07-01-2020 | 1) Smt. Shubhra vipin gajbhiye 2) Director general of Anti-profiteering vs. Pyramid arcades pvt ltd | 171;171(1);17(2);17(3);171(3A);171(2);29;122;123;124;125;126;127 | 129(6);128(1);129(1);129(3);129(5);133;133(3)(d);133(3)(e);137©(b);133(3)(a);133(4);136 | Notification no.11/2017-central tax (Rate);Commissioner central excise and customs kerala v. larsen and Toubro limited | Respondent | Project " Pyramid city 5" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 112 | 4/2020 | 26-09-2018 | 17-06-2019 | 14-02-2020 | 1)Sh. Manish saini 2) Director general of Anti-profiteering vs. M/s Ramaprastha promoter & Developer pvt ltd | 171;171(1);17(2);17(3);171(3A);122;123;124;125;126;127 | 129(6);128;129(1)129;130;133(5)(a);126;123;133(3)(b);133(3)(a);133(3)(d);21;133;136 | Notification no.11/2017-central tax (Rate);Commissioner of income tax v. B.C.Srinivasa setty ;National mineral development corporation v. State of M.P; Govind saran ganga saran v. commissioner of sales tax ; Mathuram agrawal v. state of Madhya pradesh | Respondent | Project " Edge Towers" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 113 | 5/2020 | 11-03-2019 | 28-08-2019 | 10-02-2020 | 1) Shri Rahul Sharma on behalf of M/s Local circles india pvt ltd 2) Director general of Anti-profiteering vs. M/s Xiaomi Technology india pvt ltd | 171;171(1) | 129(6);129(1);129 | Notification no. 24/2018-central tax (Rate);Notification no. 18/2018-central tax (rate) | Dismissed | Xiaomi-MI power bank 2i Red (10000) mAh) | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 114 | 6/2020 | 03-07-2018 | 03-09-2019 | 25-02-2020 | 1) Shri Paramjeet Rathee 2) Director general of Anti-profiteering vs. M/s Supertech limited | 171;171(1);17(2);17(3) | 129(6);128;129(1);129;130;133(2A) | Notification no.11/2017-Central tax (Rate) | Dismissed | Project "Officer Enclave" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 115 | 7/2020 | 01-01-2019 | 13-09-2019 | 27-02-2020 | 1) Sh Rahul Sharma 2) Director general of Anti-profiteering vs. M/s Samsung India Electronics Pvt ltd | 171;171(1);171(2);171(3A) | 129(6);128;129;127;126;133(1);133(3)(a);133(3)(c);136 | Notification no. 24/2018-central tax (Rate);Healthcare pvt ltd. Vs Union of India & others;M/s Abbott Healthcare pvt ltd Vs. Union of India & others; M/s Hindustan unilever ltd vs. Union of india; M/s Jubilant foodworks ltd vs. union of india; CIT vs. B.C.Srinivasashetty;K.T.Moopil nair vs. State of kerala; Rairamkrishna vs. State of bihar; State of A.P vs. Nalla Raja Reddy; Vishnu dayalmahendra pal vs. State of U.P; D.G.Gose and co ltd vs.State of kerala | Respondent | Samsung 80CM (32inches) HD ready LED TV 32FH4003 | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 116 | 8/2020 | 05-09-2018 | 02-09-2019 | 27-02-2020 | 1) SH. Deepak kumar barnwal 2) Director general of Anti-profiteering vs. M/s Manas vihar sahakari awas samiti ltd | 171;171(1);171(3A) | 129(6);129(3);133(1);133(3)(a);133(3)(b);133(3)(d);133(5)(a);133(5)(b) | Notification no.11/2017-Central tax (Rate) | Respondent | Project " Mayur Residency Extension" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 117 | 9/2020 | 23-08-2018 | 04-09-2019 | 02-03-2020 | 1) Sh. Manabendra Nath Basu 2) Director general of Anti-profiteering vs. M/s Paribar Estates Pvt Ltd | 171;171(1) | 129(6);128(1);128(2);127 | Notification no.14/2015-ST;Notification no.1/2018-central tax (Rate);Notification no.11/2017-central tax (Rate) | Dismissed | Purchased flat no.5, Type-B, 2nd floor, Project Kishalay Abasan | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 118 | 10/2020 | 27-07-2018 | 04-09-2019 | 03-03-2020 | 1) Shri S.C.Grover 2) Director general of Anti-profiteering vs. Garg kitchen collection | 171;171(1);171(3A) | 129(6);128;129;130;133(3)(a);133(3)(b);133(3)(c);133(3)(d) | Notification no.18/2018-Central tax (Rate) | Respondent | Sujata Mixer Grinder 900W | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 119 | 11/2020 | 05-02-2019 | 09-09-2019 | 04-03-2020 | 1) Shri Rahul Sharma 2) Director General of Anti-Profiteering vs. M/s Bajaj Electricals limited | 171;171(1) | 129(6);128;;129(1);129;133;130 | Notification no.18/2018-Central tax (Rate) | Dismissed | Bajaj Majesty MX 20 steam Iron | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 120 | 12/2020 | 26-02-2018 | 06-09-2019 | 04-03-2020 | 1) Sh. Abhishek singh 2) Director general of Anti-profiteering vs. M/s Aparna construction and estates pvt ltd | 171;171(1);17(2);17(3);16;171(3A) | 129(6);128(1);129(1);129(3);129(5);126;133(4);133(1);133(3)(a);133(3)(d) | Notification no.11/2017-Central tax (Rate);Notification no.03/2019-Central tax (Rate) | Respondent | Project "Aparna Serene Park" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 121 | 13/2020 | 27-03-2019 | 09-09-2019 | 06-03-2020 | 1) Sh. Rahul Sharma 2) Director General of Anti-profiteering vs. M/s McNROE consumer products pvt ltd | 171;171(1);76(1);15 | 129(6);129(1);129(3);133;128;126;133(5)(a);129;54(1)(a);133(2A);129(2);133(1) | Notification no.31/2019-Central tax (Rate);Notification no.41/2017-Central tax (Rate);Rishi gupta v. M/s Flipkart internet pvt ltd;Ankur jain v. M/s Kunj Lub Marketing pvt ltd; Sandeep puri v. M/s Glenmark Pharmaceuticals ltd; State of Uttar pradesh v. Singhara singh;Nazir Ahmad V. King Emperor;Continental Commercial corporation v. ITO;Purbanchal cables and conductors pvt ltd v. Assam state electricity board;Hardcastle restaurants pvt ltd v. Union of India;State of Jharkhand v. Ambay cemets;Reckitt Benckiser india pvt ltd v. Union of india;Northern plastics limited v. Hindustan photo films mfg.co.ltd;CIT v. Dalipur Construction pvt ltd;Singh Enterprises v. CCE;CCE v. Hongo India (P) limited and Another; Amchong Tea Estate v. Union of India; Simplex Infrastructure limited v. Union of India;Esha Bhattacharjee v. Managing commitee of Raghunathpur nafar Academy and others; State of Punjab V. Shreyans Industries ltd; Bharat heavy Electricals limited v. CCT; Thirumalai chemicals v. Union of India; A.M. Ahamed & co v. Commissioner of customs;Commissioner of central excise and customs; Automotive tyre manufactures Association v. Designated Authority;Ajay Hasia and ors v. Khalid mujib sehravardi and ors; Commissioner of Income tax Gujarat v. Vadilal lallubhai;India Aluminium company v. Kerala State electricity board;Sh. Sandeep puri v. M/s Johnson & Johnson;Pawan Sharma v. M/s Sharma trading company;State of MP v. Narmada Bachao Andolan;Kumar Gandharv v. KRBL ltd;Kerala state screening committee on Anti-profiteering v. Asian paint ltd;R.S Joshi sales tax officer Gujarat v. Ajit mills limited; Grasim Industries ltd v. State of Kerala;United Arab Shipping Agency co.(I) P Ltd V. CC | Respondent | Deodorant 'wild stone deo chrome BX 120 ml' | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 122 | 14/2020 | 27-03-2019 | 12-09-2019 | 11-03-2020 | 1) Deputy Commissioner of State tax 2) Director general of Anti-profiteering vs. M/s Le Reve pvt ltd | 171;171(1);171(2);171(3A) | 129(6);128;129;130;133(5);129(1);126;122;123;136;127;133(3)©;133(3)(d);133(5);133(5)(a);133(5)(b) | Notification no.46/2017-central tax (Rate); Basant industries v. Asst Collector of customs 1996 (81) ELT 195 (SC); Commissioner of income tax bangalore v. B.C Srinivasa setty 1981 2 SCC 460 | Respondent | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | ||||
| Official link | 123 | 15/2020 | 01-01-2019 | 13-09-2019 | 12-03-2020 | 1) Shri Himanshu sharma 2) Director general of Anti-profiteering vs. M/s NY Cinemas LLP | 171;171(1);171(2);171(3A) | 129(6);129(3);127;128;129;130;131;132;133;134;135;136;137;126;122;123;124;125;133(1);133(3)©;133(5)(a);133(5)(b) | Notification no. 27/2018-Central tax (Rate);Notification no.11/2017-central tax (Rate);K.Damodarasamy Naidu & bros v. state of tamil nadu and another (2000) 117 STC 1(SC); Abbott Healthcare private limited & Anr.V. Union of India & ors; Kiran chimirala v. M/s Jubilant food works limited 2019-VIL 183-Del;Commissioner central excise & customs kerala v. Larsen & Toubro ltd (2016) 2 SCC 170; Tata Sky limited v. State of madhya pradesh & others;M/s Nestle india ltd & another v. Union of india & others | Respondent | Exhibition of cinematograph film | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 124 | 16/2020 | 08-06-2018 | 13-09-2019 | 12-03-2020 | Director general of Anti-profiteering vs. M/s Patanjali Ayurveda ltd | 171;171(1);171(3A);171(3);164;15;15(3);164;15(3)(b) | 129(6);129;133(4);122;126;128;128(1);129(5);128(1);122;53(1A);127(1);133(2);133(4);133(2A) | Notification no.41/2017-Central tax(Rate);Notification no.03/2017-Central tax(Rate);Canara bank vs. Debasis das (2003) 4 SCC 557;Ashok Kumar Yadav vs. State of Haryana 1985 4 (SCC) 417; Hardcastle restaurants pvt ltd v. Union of India 2019 (10) ;Mohinder singh vs. State 2013 SCC online J&K 7;Nazir Ahmad vs. King emperor; State of uttar pradesh vs. Singhara singh; Kanwar Natwar singh vs. Director of Enforcement 2010 (262) ELT 15 (SC);State of madhya pradesh vs. chintaman sadashiva waishampayan AIR 1961 SC 1623;Rajam industries pvt ltd vs Addl D.G D.C.E.I Chennai 2010 (255) ELT 161(Mad.);Lekhraj vs. Commissioner of C. Ex. & S.T Allahabad 2014 (310) ELT 381 (TRi-Del); Nand Kishore naik vs. Sukti Dibya AIR 1953 Ori 240; Martin Burn ltd v. R.N Banerjee AIR 1958 SC 79; Canara bank and others vs. Debasis Das; Oryx Fisheries private limited vs. Union of india 2011 (266) E.L.T 422 (SC);Gorkha security services vs. govt;Rojer Mathew vs. South India bank limited and ors. 2018 (13) GSTL 129(SC);Gujarat urja vikas nigam limited vs. Essar power limited (2016) 9 SCC 103;L. Chandra kumar vs. Union of India (1997) 3 SCC 261;R.K Jain vs. Union of india (1993) 4 SCC 119;Kiran chimirala vs. Jubilant food work ltd 2019 (024) GSTL J43;Commissioner of Income tax bangalore vs. B.C. Srinivasa setty (1981) 2 SCC 460; Eternit Everest ltd. vs UOI 1997 (89) E.L.T 28 (Mad.); S.Kumar Gandharv vs. KRBL Ltd 2018-VIL-02-NAA; Ankit kumar Bajoria vs. M/s Hindustan unilever limited 2019 (21) GSTL J74 | Respondent | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | ||||
| Official link | 125 | 17/2020 | 27-03-2019 | 16-09-2019 | 13-03-2019 | 1) State Tax officer 2) Director general of Anti-profiteering vs. M/s Bonne Sante | 171;171(1) | 129(6);128;;129;130;126;127;133;133(3)(a) | Notification no. 46/2017-central tax (rate) | Respondent | Restaurant | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 126 | 18/2020 | 27-03-2019 | 16-09-2019 | 13-03-2020 | 1) State Tax officer 2) Director general of Anti-profiteering vs. M/s Cilantro diners | 171;171(1) | 129(6);128;;129;130;126;127;133;133(3)(a) | Notification no. 46/2017-central tax (rate) | Respondent | Restaurant | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 127 | 19/2020 | 27-03-2019 | 18-09-2019 | 17-03-2020 | 1) Assiatant Commissioner of State tax 2) Director general of Anti-profiteering vs. N. Rai Delights LLP | 171;171(1);17;171(2);171(3A) | 129(6);128;;129;130;126;42;43;127;133;133(3)(a);133(3)(c);133(3)(d) | Notification no. 46/2017-central tax (rate);Kumar Gandharv Vs. KRBL Limited | Respondent | Restaurant | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 128 | 20/2020 | 30-07-2018 | 20-09-2019 | 19-03-2020 | 1) Sh. Rahul Sharma 2) Director General of Anti-profiteering vs. M/s Reckitt Benckiser India pvt ltd | 171;171(1);70;171(3A) | 129(6);129(1);129(3);132;128(1);129;126;127;133(2A);128;123(1);122;123;133(1);133(3)(a);133(3)(c);136 | Notification no. 41/2017-central tax (rate); Chhatisgarh state electricity board v. Central Electricity Regulatory commission and others (2010) 5 SCC 23; Suryachakra power corporation limited vs. Electricity department (2016) 16 SCC 152;Kumar Gandharv Vs. KRBL Limited; Commissioner of Income tax Bangalore vs. B.C.Srinivasa setty (1981) 2 SCC 460;Samsung (India) Electronics pvt ltd v. Commissioner of commercial taxes U.P.Lucknow 2018(11) G.S.T.L 367; Eternit Everest ltd vs. Union of India 1997 (89) E.L.T.28 (Mad.); Southern Petrochemical Industries company ltd. vs. Electricity Inspector and ETIO and others (2007) (5SCC) 447;Ankit kumar Bajoria vs. M/s Hindustan Unilever limited 2019 (21) GSTL J74 (N.A.P.A); R.S Joshi sales tax officer gujarat vs. Ajit Mills limited (1977) 4 SCC 98 | Respondent | Dettol HW Liquid original 900 ml | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 129 | 21/2020 | 22-02-2019 | 25-09-2019 | 13-04-2020 | 1) Sh. Apoorve Talera 2) Director general of Anti-Profiteering vs. M/s Litecon Industries pvt ltd | 171;171(1);54;171(3A);168(A) | 129(6);128(2);129(1);129(3);89;133(1);133(3)(a);133(3)(b);133(3)©;133(3)(d) | Notification no. 24/2018-central tax (rate);Circular no. 79/53/2018-GST;Notification no. 35/2020-central tax (Rate) | Respondent | Fly Ash Blocks | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 130 | 22/2020 | 30-07-2018 | 25-09-2019 | 28-04-2020 | 1) Sh. Rahul Sharma 2) Director general of Anti-profiteering vs. M/s Samsonite India | 171;171(1);15;15(3);15(3)(b);171(2);171(3);164;171(3A);168A | 129(6);128(1);129(1);129(3);130;126;129;127;133;133(1);133(3)(a);133(3)(b);133(3)©;133(3)(d) | Notification no. 41/2017-central tax (rate); M/s Miles India vs. Assistant commissioner of customs 2002 TIOL 501 SC CUS; M/s Northern Plastics Ltd vs. Hindustan Photo films mfg. Co. ltd 1991 (91) ELT 502 SC; M/s Abbott Healthcare pvt ltd vs. Union of India & others; M/s Hindustan Unilever ltd. Vs. Union of India; M/s Jubilant Foodworks ltd vs. Union of India; CIT vs. B.C.Srinivasa shetty 1981 (2) SCC 460; K.T Moopil Nair vs. State of kerala AIR 1961 SC 552; Rai Ramkrishna vs. State of Bihar AIR 1963 SC 1667; State of A.P vs. Nalla Raja Reddy AIR 1967 SC 1458; Vishnu Dayal Mahendra pal vs. State of U.P (1974) 2 SCC 306; D.G. Gose and co. (Agents)(P) ltd vs. State of Kerala (1980) 2 SCC 410;Notification no.25/2020-Central tax rate | Respondent | American Tourister Sky tracer HL Blue 68 cm Hard Trolley | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 131 | 23/2020 | 21-01-2019 | 25-09-2019 | 05-05-2020 | 1) Sh. Naresh K Khetan 2) Director general of Anti-profiteering vs. M/s Azeagaia Development pvt ltd | 171;171(1);17(2);17(3);171(3A);168A | 129(6);128;129(3);130;42;133(2A);136;133(3)(a);133(3)(b);133(3)©;133(3)(d) | Notification no.11/2017-central tax (Rate);Notification no.35/2020-central tax (Rate); | Respondent | Project " Azea Botanica" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 132 | 24/2020 | 29-09-2017 | 29-10-2020 | 05-05-2020 | 1) Shri Anil Sharma 2) Director General of Anti-profiteering vs. M/s Printing Machine solutions | 171;171(1);57;171(3A);168A | 129(6);129;129(3);130;133;133(1);136 | Notification no. 14/2015-Central excise;Notification no. 15/2015-Central excise;Notification no.35/2020-Central tax | Respondent | Used Heidelberg speed master offset press with complete tools and accessories(Model SM 74-5+LX, Year of Manufacture 1997) | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 133 | 25/2020 | 11-03-2019 | 26-09-2019 | 11-05-2020 | 1) Sh Rahul Sharma 2) Director general of Anti-profiteering vs. M/s J K Helene curtis ltd C/o Raymond consumer care ltd | 15(1);15(3)(a);171;171(1);171(2);57;34;111(1) | 129(6);129(1);129(3);128(1);133;126;127;123;128(2);129;133(3)(a);133(3)© | M/s Reckitt Benckiser India(P) ltd Vs. Union of India; Notification no.41/2017-central tax (rate);Oil and natural gas corporation limited v. Gujarat energy transmission corporation limited and others (2017) 5 SCC 42; Singh Enterprises v. CCE Jamshedpur 2008(221) ELT 163 (SC); Commissioner of customs & central excise v. Hongo India (P)Ltd 2009 (236) ELT 417 (SC); Krishna kumar saraf v. commissioner of income tax (2017) 83; Gujarat paraffins pvt ltd v. Union of India 2012(282) ELT 33; Prakash prabhudayal Agarwal v. ITO (1982) 135 ITR 756; ITO v. Lakhmani mewal das (1976) 103 ITR 437 (SC); S.G. Jaisinghani v. Union of india & ors; Maneka Gandhi vs. Union of India; M/s Johnson & Johnson pvt ltd v. Union of India & ors; M/s Lipton India ltd v. State of Tamilnadu;R.S. Joshi sales tax officer gujarat v. Ajit mills limited;State of Jharkhand v. Ambay cements; Tata chemicals ltd v. commissioner of customs 2015 (320) E.L.T 45 (SC); Canara bank and others v. Debasis das and others 2003 4 SCC 557; Uma nath pandey and others v. State of UP; Collector of central excise v. ITC ltd;Vasta bio-tech pvt ltd v. Assistant commr; Dharampal satyapal ltd v. Dy. Commissioner of C.Ex 2015 (320) ELT 3 (SC);Union of India v. Hanil Era Textiles ltd; Roshan Lal gupta & sons pvt ltd v. Union of india; Vidyawati gupta & others v. bhakti hari nayak & others; All India reporter ltd v. Ramchandra dhondo data AIR 1961 Bom 292; Union of India v. Auto & General Engg; Baron International ltd v. Union of India; Garg ispat udyog ltd v. Commissioner of central excise Jaipur; Addl. District Magistrate (Rev.) Delhi Admin v. Siri Ram ;State of Tamil Nadu & Anr v. P.Krishnamurthy & Ors; Aluminium cables & conductors (U.P) pvt ltd v. Collector of central excise | Respondent | After-Shave lotion Park Avenue Good morning 50ml | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 134 | 26/2020 | 07-01-2019 | 25-09-2019 | 15-05-2020 | 1) Sh. Rahul kumar 2) Director general of Anti-profiteering vs. M/s Emaar MGF Land ltd | 171;171(1);17(2);17(3);171(3A);42 | 129(6);128(1);129(1);129(3);129(5);122;128;133(2A);123(1);133(3)(a);133(3)(d) | M/s Abbott Healthcare pvt ltd v. Union of India;Notification no. 11/2017-central tax (rate); Dinesh mohan bhardwaj v. M/s Vrandavaneshwree automotive private limited; Rishi gupta v. M/s Flipkart internet pvt ltd; Kerala state screening committee on anti-profiteering and another v. M/s Pulimoottill silks; Director general of Anti-profiteering v. M/s Velbon vitrified tiles pvt ltd; Fx Enterprises solutions india pvt ltd and ors v. Hyundai motor india limited;Director general of Anti-profiteering and others V. M/s Aster infrahome pvt ltd;Director general of Anti-profiteering and others V. M/s Puri constructions pvt ltd;Director general of Anti-profiteering and others V. M/s Bhartiya city Developers pvt ltd;Madras bar association v. Union of india; Union of India v. R. Gandhi president madras bar association; Rojer mathew v. South Indian bank limited and ors; Gujarat urja vikas nigam limited v. Essar power limited; Chandra kumar v. Union of india; R.K Jain v. Union of India;Santosh kumari and others v. M/s Aster Infrahome pvt ltd; Pallavi Gulati and another v. M/s Puri constructions pvt ltd; Prasanth nandulamattam and another v. M/s Bhartiya city developers pvt ltd;Notificaton no. 35/2020-central tax (Rate) | Respondent | Emerald Floors premier | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 135 | 27/2020 | 08-05-2018 | 09-10-2019 | 19-05-2020 | 1) Kerala State level screening committee on Anti-profiteering commissiner 2) Director general of Anti-profiteering Vs. M/s Phillips India Ltd | 171;171(1);15(1);15(3)(a);15;15(3)(a);171(2);171(3);2(87);164;171(3A);168A | 129(6);129(1);133(4);129;122;126;127;133;133(3);133(2A);133(1);133(3)(a);133(3)©;133(3)(d);136;133(5) | Notification no.41/2017-Central tax (Rate);Notification no.1/2017-Central tax (Rate);Notification no.18/2018-Central tax (Rate);Union of India v. R. Gandhi President Madras Bar Association (2010) 11 SCC; Madras Bar Association v. Union of India 2014 (308) ELT 209(SC);Barium chemicals ltd. & ors v. Company law board & ors;Notification no.35/2020-Central tax (Rate) | Respondent | Food Processor | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 136 | 28/2020 | 11-03-2019 | 26-09-2019 | 19-05-2020 | 1) Sh. Rahul Sharma 2) Director general of Anti-profiteering vs. M/s Tanya Enterprises | 171;171(1);2(93);171(3A);168A | 129(6);129(1);129(3);133(1);133(3)(a);133(3)©;136 | Notification no.41/2017-Central tax (Rate);Notification no.35/2020-Central tax (Rate) | Respondent | Fogg Deo Fougere BX 150 ml | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 137 | 29/2020 | 20-02-2019 | 10-12-2019 | 27-05-2020 | 1) Shri Kapil Dev Sharma 2) Director general of Anti-profiteering vs. M/s Vikas parks pvt Ltd | 171;171(1) | 129(6);128;129(1);129(3) | Notification no.14/2015-ST;Notification no.1/2018-central tax (Rate);Notification no.11/2017-central tax (Rate) | Dismissed | Project "Hero Homes" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 138 | 30/2020 | 08-05-2018 | 07-10-2019 | 16-06-2020 | 1) Kerala state screening committee on Anti-profiteering 2) Director General of Anti-profiteering Vs. M/s Whirlpool of India Ltd | 171;15(1);15(3)(a);171(1);122;122(1)(i);15;170;171(3A);15(1);15(3)(a) | 129(1);129(3);129(6);133;46;133(4);126;127;1258(2);133(1);133(3)(a);133(3)(b);133(3)©;133(3)(d);133(5) | Notification No. 01/2017-Central Tax (Rate);Rishi gupta vs. M/s Flipkart Internet Pvt ltd;Khemka & co(Agencies) pvt ltd V. State of Maharashtra (1975)2 SCC 22;Collector of central excise v. orient fabrics pvt ltd 2003 (6) SCR;Kumar Gandharv v. KRBL ltd. 2018-VIL-02-Authority; M/s Hardcastle Restaurants Pvt. Ltd 2018-VIL-11-Authority; M/s NP Foods 2018-VIL-08-Authority;Indian Aluminium company v. Kerala State Electricity Board (1975) 2 SCC 414; Union of India v. Harbhajan singh Dhillon (1971) 2 SCC 779; SP Gupta v. Union of India AIR 1982 SC 149; R. S. Joshi Sales Tax officer gujarat v. Ajit mills limited (1977) 4 SCC 98; Notification no. 10/2017-Central tax; Notification no. 3/2017-Central tax; Eternit Everest ltd v. Union of india 1997 (89) E.L.T 28(Mad.,); Commissioner of income tax Bangalore v. B.C Srinivasa setty (1981) 2 SCC 460; Samsung (India) Electronics pvt ltd v. Commissioner of commercial taxes U.P Lucknow 2018(11) G.S.T.L 367; Kerala state screening committee and another v. M/s Asian paints limited | Respondent | Refrigerator Whirlpool FP313D Protton Roy Mirror" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 139 | 31/2020 | 05-12-2018 | 05-11-2019 | 17-06-2020 | 1) Shri Amarjeet singh yadav 2) Director general of Anti-Profiteering vs. M/s Radicon Infrastructure & Housing private limited | 171;70;17(2);17(3);171(1);171(2);171(3A);29;122;123;124;125;126;127 | 129(6);129(1);129(3);129;133(4);127;133;133(1);133(3)(b);133(3)(d); | Notification no. 11/2017-Central tax (rate) | Respondent | Vedantam | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 140 | 32/2020 | 30-08-2018 | 10-10-2019 | 18-06-2020 | 1) Shri Kamal Nayan Singhania 2) Director General of Anti-profiteering vs. M/s Elegant Properties | 171;171(1);70;76;73(A);174;17(2);17(3) | 133(4);128(2);129(6);133(4);129(3);132;133(3)(b);133(3)(a);136;133(1) | Notification no. 06/2015 CE; Notification no. 11/2017-Central tax (rate); Notification no. 35/2020-Central tax | Respondent | Elegant Berkeley | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 141 | 33/2020 | 25-03-2019 | 30-10-2019 | 25-06-2020 | 1) Sh. Puneet bansal 2) Ms. Vanita Banasal 3) Director general of Anti-profiteering Vs. M/s Emaar MGF Land ltd | 171;171(1);17(2);17(3);171(3A);42;24;171(2) | 129(6);128(1);129(1);129(3);129(5);128;126;122;33(2);33(6);133(2A);122;133(3)(a);133(3)(d);133(5);136 | Notification no.11/2017-Central tax (Rate);Dinesh Mohan Bhardwaj vs. M/s Vrandavaneshwree Automotive Private limited 2018 VIL 01 NAA; Rishi gupta vs. M/s Flipkart Internet pvt ltd 2018 VIL 04 NAA; Kerala state screening committee on Anti-profiteering and another vs. M/s Pulimoottill silks 2019(2) TMI 296 NAA; Director General of Anti-profiteering vs. M/s Velbon vitrified tiles pvt ltd 2019 (3) TMI 370 NAA; Toyo Engineering India limited vs. CC Mumbai 2006 (201) E.L.T 513 (SC); Reckitt & Colman of India ltd vs. CCE 1996 (88) E.L.T ;Fx Enterprises solutions India pvt ltd & ors v. Hyundai motors india limited 2017 comp 586 (CCI);Notification no. 35/2020-Central Tax ; Director general of Anti-profiteering and others vs. M/s Aster infrahome pvt ltd 2019 (11) TMI 1082 NAA; Director general of anti-profiteering and others vs. M/s Puri constructions pvt ltd 2019-Vil-24-NAA; Director general of anti-profiteering and others vs.M/s Bhartiya city developers pvt ltd 2019 (10) TMI 863 NAA; Madras bar Association vs. Union of India 2014 (308) ELT 209 (SC); Union of India vs. R.Gandhi President madras bar association(2010) 11 SCC 1; Rojer Mathew vs. South Indian bank limited and ors 2018 (13) GSTL 129 (SC); Gujarat urja vikas Nigam limited vs. Essar power limited (2016) 9 SCC 103; L. Chandra kumar vs. Union of India (1997) 3 SCC 261; R.K.Jain vs. Union of India (1993) 4 SCC 119 | Respondent | Project " Emerald Floors select-A" | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 142 | 34/2020 | 31-12-2018 | 23-12-2019 | 26-06-2020 | 1) Shri M. Srinivas 2) Director General of Anti-profiteering vs. Vijetha supermarkets pvt ltd | 70;171;171(1);17;171(3A);168A | 129(6);129(1);129(3);132;42;43;133(1);133(3)(a);133(3)©;133(3)(d) | Notification no.25/2018-Central tax (rate);Notification no. 35/2020-Central Tax | Respondent | Frozen green peas | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 143 | 35/2020 | 03-08-2018 | 27-12-2019 | 26-06-2020 | 1) Smt. Honey Macker 2) Director General of Anti-profiteering vs. M/s Pivotal Infrastructure pvt Ltd | 171;171(1);17(2);17(3);171(3A) | 129(6);128;129(1);129(3)'129(5);133(1);133(3)©;133(3)(a);133(4);133(3)(d);136 | Notification no.11/2017-Central tax (Rate);Notification no. 1/2018-Central tax (Rate) | Respondent | Project Devaan | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 144 | 36/2020 | 28-06-2019 | 27-12-2019 | 06-07-2020 | Director General of Anti-Profiteering Vs.M/s Neeva Foods Pvt. Ltd | 171; 171(1) & (2);17; 15(3); 34; 15; 15(3) (a); 171(3A); 168(A) | 129(6); 128(2); 129(3); 130; 42; 43; 129; 128(1); 126; 133(3) (a); 133(3) (c); 133(3) (d); 136; 133(1) | 46/2017- CT(R) dated 14-11-2017; Kumar Gandhrav Vs. M/s KRBL Limited (Case Number 03/2018 dated 04-05-2018); WP (C) 378 of 2019 (Hindustan Unilever Ltd Vs. Union of India) , WP (C) 2347 of 2019 (Jubilant food Works Ltd. Vs. Union of India) and WP (C) 4213/2019 (Abbott Healthcare Vs. Union of India); 46/2017-CT (R) 14-11-2017; 55/2020 CT 27-06-2020; 41/2017 CT (R) dated 14-11-2017 | Applicant | Restaurant service | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 145 | 37/2020 | 28-01-2019 | 30-10-2019 | 07-07-2020 | Principal Commissioner Central Tax & Central Excise Hyderabad Vs. M/s Prasad Media Corporation Pvt. Ltd | 171; 171(1); 171(3A); 168 A | 129(6) ; 128; 129; 130; 122 to 137; 131(1); 133(3) (a); 133(3) (c); 133(3) (d); 136 | 27/2018 CT(R) 31-12-2018; Kerala and another Vs. Zeba Distributers (2018) 100 taxman.com 327(NAA); Kerala and another Vs. Ahuja Radios (2018) 100 taxman.com 505(NAA); Mandalika Sakunthala and another Vs. Fab India Overseas( P) Ltd. (2019) 71GST243 (2018) 99 taxman.com (NAA); 41/2017 CT(R) 14-11-2017; Jirushu N Bhattacharya Vs. NP Foods case No. 9/2018 dated 27-09-2018; Hon'ble Bombay High court M/s Hardcastle Restaurant Pvt. Ltd Vs. Union of India and others.; 55/2020 CT 27-06-2020 | Applicant | Movies Tickets | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link | |||
| Official link | 146 | 38/2020 | 23-10-2018 | 11-12-2019 | 07-07-2020 | Sh. Shivam Agarwal Vs. M/s Gaursons Realtech Pvt.Ltd. | 171; 139; 140; 141; 142(11) (c); 142; 13(2); 13(2) (a); 140(3); 143(3); 171(1); 17(2); 17(3); 171(2); 171(3A); 168(A) | 129(6); 128(2); 128;129(2); 133(4); 129(3); 129(1); 130; 133(4); 133(1); 133(5); 133(3) (a); 133(3) (d); 126; 129 | "11/2017 -CT (R) dated 28-07-2017; Hon'ble High Court of Delhi in W.P.(C) 969/2020 M/s Nestle India Ltd & another Vs. Union of India & others.; 55/2020-CT dated 27-06-2020" | Respondent | 16 Park View | B.N.Sharma | J.C.Chauhan | Sh. Amand Shah | NA | DG-Anti Profiteering | Insta link |
