Court :
NAPA/13/PB/2025, order dated September 10, 2025
Brief :
The GST Appellate Tribunal (GSTAT) Delhi in DGAP v. Procter & Gamble Group [NAPA/13/PB/2025, order dated September 10, 2025], held that the provision for imposition of 18% interest on the anti-profiteering amount under Rule 133(3)(c) of the CGST Rules applies prospectively only to cases arising after June 28, 2019, and is not applicable retrospectively to profiteering occurring between July and October 2018; thus, while the profiteered amount of Rs. 6,88,770/- was confirmed, no interest or penalty was imposed.
Citation :
NAPA/13/PB/2025, order dated September 10, 2025
Subscribe to CCI PRO for unlimited access
Already a PRO member? Login here for an ad-free experience.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
View Details
CAclubindia
