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Judgement >> NAA
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By Petitioner / Appellant Name
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customes, New Delhi
Director-general Of Anti-profiteering, Central Board Of Indirect Taxes & Customs, New Delhi
Sh. Chandan Singh Baghour
Shri Vijai Pratap
Assistant Commissioner Of State Tax (pune 3)
Capt. Dr. Satya Prasad
Crown Express Dental Lab
D. S. Brothers
Deputy Commissioner Of State Tax
Deputy Commissioner Of State Tax, Pune
Directior Genera Of Anti-profiteering
Director General Anti-profiteering, Central Board Of Indirect Taxes & Customs, New Delhi
Director General Of Anti-profiteering
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs, New Delhi
Director General Of Anti-profiteering, Indirect Taxes & Customs, New Delhi
Director General Of Anti-profiteering, Indirect Taxes & Customs, New Delhi
Director General Of Anti-profiteering
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customes, New Delhi
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs, New Delhi
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs, New Delhi
Director General Of Anti-profiteering, Central Board Of Indirect Taxs & Customs, New Delhi
Director General Of Anti-profiteering, Central Board Of Indirect Taxs & Customs, New Delhi
Director General Of Anti-profiteering, Indirect Taxes & Customs, New Delhi
Director General Of Anti-profiteering, Indirect Taxes & Customs, New Delhi
Director General Of Anti-profiteering
Director General Of Antiprofiteering
Director-general Of Anti-profiteering
Director-general Of Anti-profiteering, Central Board Of Indirect Taxes & Customs, New Delhi
Director-general Of Anti-profiteering, Indirect Taxes & Customs, New Delhi
Director-general Of Anti-profiteering, Indirect Taxes & Customs, New Delhi
Dr. Meenakshi Agrawal
Kerala Screening Committee On Anti-profiteering.
Kerala State Level Screening Committee On Anti-profiteering Commissioner, Thiruvananthapuram- Kerala
Kerala State Level Screening Committee On Anti-profiteering.
Kerala State Screening Committee On Anti-profiteering
Kerala State Screening Committee On Anti-profiteering C/o Joint Commissioner Gst, Thiruvananthapuram- Kerala
Kerala State Screening Committee On Anti-profiteering, Kerala
Kerala State Screening Committee On Anti-profiteering, Kerala State Goods And Services Tax Department, Tax Tower, Thiruvananthapuram
Kerala State Screening Committee On Anti-profiteering, Thiruvananthapuram
Kerala State Screening Committee On Anti-profiteering.
Kerala State Screening Committee On Anti-profiteering
Kerala State Screening Committee On Anti-profiteering.
Kishore Arjandas Udasi
M.r. Joshi
M/s Dev Snacks Pvt. Ltd.
M/s Schindler India Private Limited.
M/s A B V & Company
M/s Ajit Yadav
M/s Alton Buildtech India Pvt. Ltd.
M/s Deshpande Constructions
M/s Indian Oil Corporation Ltd.
M/s Poonam Shiv
Miss Neeru Varshney
Mr. Asif Khan/ms. Shahjahan
Mr. Asif Khan/ms. Shahjahan
Mr. Gopinath Dombla
Mr. Mohammad Azid Ramzani
Mr. Prasanth Nandulamattam S/o Sh. Gangahdhara Sastry
Mr. Sanjay Mehta
Mr. Subrata Das
Mr. Vivak Gupta S/o. Sh. Kishan Ji
Mr. Vivak Gupta S/o. Sh. Kishan Ji And Mrs. Disha Gupta, W/o Vivak Gupta
Mr.gopinath Dhombla
Mrs. Disha Gupta, W/o Vivak Gupta
Mrs. Jyoti Kedia
Mrs. Jyoti Kedia
Ms. Ajit Yadav
Ms. Archana Khanna
Ms. Archana Khanna
Ms. Ashmeet Nanda
Ms. Ashmeet Nanda
Ms. Basera Flat Owners Association
Ms. Diksha Aggarwal
Ms. Hermeet Kaur Bakshi
Ms. Kamini Khanduja
Ms. Kamini Khanduja
Ms. Kamini Pandey
Ms. Kamini Pandey
Ms. Lata Rani
Ms. Meenal Gupta
Ms. Megha Mehra
Ms. Mishika Kochar
Ms. Mishika Kochar
Ms. Mukta Taneja
Ms. Mukta Taneja
Ms. Neelu Jain
Ms. Neha Sighal
Ms. Neha Sighal
Ms. Pallavi Gulati
Ms. Pallavi Gulati And Sh. Abhimanyu Gulati
Ms. Poonam Shiv
Ms. Prashant Kumari
Ms. Prashant Kumari
Ms. Priyanka Tuteja
Ms. Raj Kumari
Ms. Raj Kumari
Ms. Rajni Nagar
Ms. Rajni Nagar
Ms. Richa C/o Sh. Anil Kumar Khetan
Ms. Richa C/o Sh. Anil Kumar Khetan
Ms. Santosh Kumari Through Shri Saurabh Prabhakar
Ms. Shruti Garg
Ms. Sonal Kansal
Ms. Supriya Nandi
Ms. Sutirtha Chakraborty
Ms. Sweety Agarwal
Ms. Usha Parmar
Ms. Vanita Bansal
Ms. Vinutha Prahlad
Ms.santosh Kumari
Ms.sutirtha Chakraborty
Park View Ananda Resident Welfare Association
Principal Commissioner
Principal Commissioner, Central Tax & Central Excise Hyderabad, Gst Commissionerate, Hyderabad
Principal Commissioner, Central Tax & Central Excise Hyderabad, Gst Commissionerate, Hyderabad
Principal Commissioner, Medchal Commissionerate, Hyderabad
Rahul Gautam
Sh K S Dhingra
Sh Pranesh Pathak
Sh Rahul Sharma
Sh Rahul Sharma
Sh,hussian Shoaib Kothalia
Sh. Jitender Kumar
Sh. Sanjay Singh Rawat
Sh. Abhinav Raina
Sh. Agnivesh Mishra
Sh. Ajay Kumar
Sh. Ajay Sood
Sh. Akhil Kumar
Sh. Akhil Kumar
Sh. Aman Sandhu
Sh. Aman Sandhu
Sh. Amit Tandon
Sh. Anil Bhargava
Sh. Anil Bhat
Sh. Anil Kumar
Sh. Anil Kumar
Sh. Ankit Anand
Sh. Ankur Khetan
Sh. Ankush Raghav
Sh. Ankush Raghav
Sh. Apoorve Talera
Sh. Arbind Biswal
Sh. Arnav Datta
Sh. Arun Kumar Raina
Sh. Arvind Mahto
Sh. Ashish Gupta
Sh. Ashish Jain
Sh. Ashish Kumar
Sh. Ashok Khatri
Sh. Ashok Kumar Singh
Sh. Ashok Singhal
Sh. B.v. Ravisankar
Sh. Bl Sharma
Sh. Bl Sharma
Sh. Balvinder Singh
Sh. Balvinder Singh
Sh. Bhagat Singh
Sh. Bhagat Singh
Sh. Bhaskar Kol
Sh. Bhaskar Kol
Sh. Bhaskar Pandey
Sh. Bhaskar Pandey
Sh. Bhupendra
Sh. Bhupendra
Sh. Bhuwan Chandra
Sh. Bhuwan Chandra
Sh. Chetan Parmar
Sh. Chintan B Parekh
Sh. Chiranjeev Singh
Sh. D. Siva Krishna
Sh. Darshan Joshi
Sh. Deepak Chawla
Sh. Deepak Bisla
Sh. Deepak Bisla
Sh. Deepak Chawla
Sh. Deepak Garg
Sh. Deepak Kaul
Sh. Deepak Kaul
Sh. Deepak Kumar Barnwal
Sh. Deepak Kumar Khurana
Sh. Deepak Murthy
Sh. Deepak Naik
Sh. Deepjyoti Acharjee
Sh. Dhaval Trivedi
Sh. Dhiraj Shetty
Sh. Dhirendra Pratap Singh
Sh. Dinesh Jain & Ms. Madhu Jain
Sh. Dinesh Kumar
Sh. Dinesh Kumar
Sh. Dinesh Trivedi
Sh. Dinesh Trivedi
Sh. Gajender Singh
Sh. Gaurav Jain
Sh. Gaurav Mishra
Sh. Gaurav Sharma
Sh. Gaurav Sharma
Sh. Gaurav Shrivastav
Sh. Gaurav Singh
Sh. Gautam Semwal
Sh. Harish Kumar
Sh. Harish Kumar
Sh. Hasmukh Daftary
Sh. Hem Vats
Sh. Hem Vats
Sh. Hemant Kumar
Sh. Hemant Kumar
Sh. Himanshu Jain
Sh. Himanshu Jain
Sh. Ishu Khurana
Sh. Jamanbhai C Mungara
Sh. Jayant Verma
Sh. Jayant Verma
Sh. Jayesh V Rathod
Sh. Jijrushu N. Bhattacharya
Sh. Jitender Kumar
Sh. Jitendra Hariramani
Sh. Jitendra Hariramani
Sh. Jitu Mistry
Sh. K. Pydi Raju
Sh. Kanhai Patel
Sh. Karpura Panickar
Sh. Karunakar Singh
Sh. Khem Chand Gupta
Sh. Khushal Dabhi
Sh. Kiran Chimirala
Sh. Kishor Sharma
Sh. Kishor Sharma
Sh. Krishna
Sh. Kuldeep Kumar
Sh. Kuldeep Kumar
Sh. Kuldeep Singh
Sh. Kuldeep Singh
Sh. Kumar Aditya
Sh. Kumar Gandharv
Sh. Lalit Mohan Parashar
Sh. Lalit Mohan Parashar
Sh. Love Kumar
Sh. Madhumal Panjumal Keswani
Sh. Mahendra Kishanlal Prajapati
Sh. Manabendra Nath Basu
Sh. Manish Saini
Sh. Manoj Singh
Sh. Mohan Singh
Sh. Mohd. Shahid
Sh. Mohit Arora
Sh. Mohit Gupta
Sh. Mohit Gupta
Sh. Mohit Kumar Chauhan
Sh. Mohit Kumar Chauhan
Sh. Mool Chand Mittal
Sh. Mukesh Kumar Rajan
Sh. Mukesh Kumar Rajan
Sh. Munesh Chandra Tamang
Sh. Nagendra Kumar Biyani
Sh. Nakul Murani
Sh. Narendra Pal Singh
Sh. Narendra Prakash Varia
Sh. Naresh K. Khetan
Sh. Naveen Jain
Sh. Naveen Jain
Sh. Neeraj Kumar
Sh. Neeraj Kumar
Sh. Neeraj Yadav
Sh. Nitesh Kumar
Sh. Nitin Gambhir
Sh. Nitin Gambhir
Sh. Nitin Gupta
Sh. Nitin Gupta
Sh. P Ravikanth
Sh. Parvej Khan
Sh. Paval Antony
Sh. Pawan Kumar
Sh. Pawan Kumar
Sh. Pawan Singh
Sh. Pawan Singh
Sh. Peeyush Awasthi
Sh. Peeyush Awasthi
Sh. Potnoor
Sh. Pradeep Janakiraman
Sh. Pradeep Rawat
Sh. Pradeep Singh
Sh. Pradeep Singh
Sh. Prakhar Varshney
Sh. Pranesh Pathak, Commissioner Of Central Goods & Service Tax, Delhi South Commissionerate
Sh. Prem Kumar Dubey
Sh. Prem Kumar Dubey
Sh. Priyanshu Pathak
Sh. Progga Biswas
Sh. Puneet Bansal
Sh. Puran Lal
Sh. Puran Lal
Sh. Pushpak Chauhan
Sh. R Bisht
Sh. R Bisht
Sh. Rahul Chaudhary
Sh. Rahul Kumar
Sh. Rahul Kumar Agrawal
Sh. Rahul Sharma
Sh. Rahul Sharma
Sh. Rahul Sharma M/s Local Circles India Pvt. Ltd
Sh. Rajeev Kumar
Sh. Rajendar Meena
Sh. Rajesh
Sh. Rajesh Kumar
Sh. Rajneesh Jain
Sh. Rajneesh Jain
Sh. Raju Mittal
Sh. Rakesh Bhargava
Sh. Rakesh Bhargava
Sh. Ram Prakash Sharma & Ambika Sharma
Sh. Ram Sharan Sah
Sh. Raman Jeet Singh
Sh. Raman Jeet Singh
Sh. Raman Khaira
Sh. Rameshwer Singh
Sh. Ranjeet Singh Rawat
Sh. Ratish Nair
Sh. Ratish Nair
Sh. Ritesh Kumar
Sh. Ritesh Kumar
Sh. Ritesh Kumar Khandelwal
Sh. Ritesh Vij
Sh. Ritesh Yadav
Sh. Ritesh Yadav
Sh. Rohit Choudhary
Sh. Rohit Sharma
Sh. Rohit Singh
Sh. Romil Mishra
Sh. Romil Mishra
Sh. S. Ganapathy Subramanian
Sh. S. Surya Rao
Sh. Sahil Gupta
Sh. Sahil Mehta
Sh. Sahil Patel
Sh. Samit Chakraborty
Sh. Sandeep Awasthi
Sh. Sandeep Awasthi
Sh. Sandeep Kumar
Sh. Sandeep Kumar
Sh. Sandeep Puri
Sh. Sandeep Puri, Commissioner Of Central Goods & Service Tax
Sh. Sandeep Puri, Commissioner Of Central Goods & Service Tax
Sh. Sandhya Patro
Sh. Sandhya Patro
Sh. Sanjay Singh Rawat
Sh. Sarika Jindal
Sh. Sarika Jindal
Sh. Saroj Mohan Jha
Sh. Sarvesh Kumar
Sh. Satpal Verma
Sh. Satpal Verma
Sh. Saurabh Gahoi
Sh. Saurabh Gahoi
Sh. Saurabh Gupta
Sh. Sawn Chopra
Sh. Sawn Chopra
Sh. Shailendra Singh
Sh. Shailesh Dikshit
Sh. Shailesh Dikshit
Sh. Shashank Thakar
Sh. Shipra Grover
Sh. Shipra Grover
Sh. Shiv Narayan Yadav
Sh. Shivam Agarwal
Sh. Shubhra Kochar
Sh. Shubhra Kochar
Sh. Shyam Aggarwal
Sh. Shyam Kumar
Sh. Shyam Kumar
Sh. Shyam Lal Sharma
Sh. Siddharth Makhija
Sh. Sidharth Shankar Rai
Sh. Subramanian Manjeri Ramanathan
Sh. Sukhbir Singh
Sh. Sukhbir Singh
Sh. Sunil Bhalla
Sh. Susheel Prasad Todi
Sh. Tarun Aggarwal
Sh. Tarun Aggarwal
Sh. Trunal P. Kansara
Sh. V. V. Srivasarao
Sh. Varun Goel
Sh. Varun Goel
Sh. Varun Thakur
Sh. Varun Thakur
Sh. Vasantbhai Bhikabhai Patel
Sh. Vasantbhai Bhikabhai Patel
Sh. Veeran Puri
Sh. Veeran Puri
Sh. Vikas Gahlaut
Sh. Vikas Goyal
Sh. Virander Singh Sirohi
Sh. Vishal Srivastava
Sh. Vivek Gupta
Sh. Yashvir Singh Chauhan
Sh. Yudhish Gupta
Sh.ankit Kumar Bajoria
Sh.dinesh Mohan Bhardwaj
Sh.gaurav Kumar Singla
Sh.kavi Mahajan
Sh.mukesh Jha
Sh.rishi Gupta
Sh.santha Sivaram
Sh.surinder Kumar Sindhwani
Sh.mukesh Jha
Shri Abhishek
Shri Abhishek
Shri Abhishek Kumar Singh
Shri Abhishek Kumar Singh
Shri Amarjeet Singh Yadav
Shri Anil Singh
Shri Anil Singh
Shri Ankur Jain
Shri Ankur Jain
Shri Ankush Goel
Shri Arjun Kumar Parwani
Shri Ashok Khatri
Shri Ashok Kumar Pawar
Shri Ashok Kumar Pawar
Shri Atul Waichal
Shri Bhanja Kishore Pradhan
Shri Bharat Kashyap
Shri C.p.rao
Shri C.p.rao, Principal Chief Commissioner Of Central Goods & Service Tax, Tamil Nadu & Puducherry
Shri Chandranath Sarakarn
Shri Chandranath Sarkar
Shri Chirag Yadav
Shri Deepak Kumar Khurana
Shri Devroop Guha
Shri Dharmendra Gaud
Shri Dheeraj Jauaswal
Shri Diwakar Bansal
Shri Hardev Singh
Shri Hemant Kumar Gupta
Shri Himanshu Sharma
Shri I.p Saji
Shri Jai Prakash Garg
Shri Janki Prasad Pandey
Shri Jayasankar Venkatramani
Shri Jayashankar Venkatramani
Shri Jigar R. Shah
Shri Jitendra Kumar
Shri Jotbir Singh Bhalla
Shri Kalyan Chakravarthy
Shri Kamal Nayan Singhania
Shri Kapil Dev Sharma
Shri Kapil Mandil
Shri Kumar Kunal
Shri Kumudchandra Atmaram Patel
Shri Kumudchandra Atmaram Patel
Shri Kundan Kumar Sinha
Shri Lalit Kumar
Shri Lalit Kumar
Shri M. Srinivas
Shri M. Srinivas Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs, New Delhi
Shri M. Srinivas, Principal Commissioner, Hyderabad Commissionerate, Hyderabad
Shri Mahesh Jamna
Shri Mahesh Jamna Dass Dyal Ji Harkhani
Shri Mahesh Kumar
Shri Mahesh Kumar
Shri Manish Malik
Shri Manish Malik
Shri Milan Pankaj Kothari
Shri Navneet Gupta
Shri Nilang Shastri
Shri Niranjan Swain
Shri Nitesh Kumar Singhal
Shri Paramjeet Rathee
Shri Pawan Kumar Gupta
Shri Pawan Sharma C/o Kalptaru Departmental & General Stores
Shri Pawan Sharma C/o Kalptaru Departmental & General Stores, Jaipur
Shri Potnoor Naveen
Shri Pramod Agarwal
Shri Praveen Kumar Bansal
Shri Pushpak Chauhan
Shri R.k. Gupta
Shri Rahul Sharma
Shri Rahul Sharma
Shri Rahul Sharma,m/s Local Circles India Pvt. Ltd.
Shri Rajeev Goyal
Shri Rajesh Shaw
Shri Rakes Kumar Arora
Shri Rakesh Kumar Arora
Shri Ramesh Kumar Yadav
Shri Raveendra Reddy
Shri Ravi Charaya
Shri Ravi Charaya
Shri Rishi Ranjan
Shri Rishi Ranjan
Shri S. C. Grover
Shri Sahil Mehta
Shri Sahil Mehta
Shri Sanjay Dewan
Shri Santosh
Shri Saurabh Kumar
Shri Shakti Anand
Shri Shakti Anand
Shri Shikha Arora
Shri Shivkumar Tattimani
Shri Shreepad Shende
Shri Shreepad Shende
Shri Shubham Saxena
Shri Shylesh Damodaran
Shri Sukhbir Rohilla
Shri Sundeep
Shri Sunil Saraf
Shri Suresh Kumar Gupta
Shri Suresh Kumar Gupta
Shri Surya Prakash Loonker
Shri Surya Prakash Loonker
Shri Sushil Kumar Jain
Shri Vaneet Malhotra
Shri Varun Goel
Shri Venugopal Gella
Shri Vijai Pratap
Shri Vijay Pal Singh
Shri Yogesh Sharma
Shri. Abhishek
Shri. Anil Sharma
Shri. Diwakar Bansal
Shri. Gaurav Gulati
Shri. Jagini Rohit C/o Sri Raja Rajeshwari Nilayam
Shri. M. Srinivas, Principal Commissioner, Medchal Commissionerate, Hyderabad
Shri. Pradeep Kumar
Shri. Pradeep Kumar
Smt. K.b. Sreedevi
Smt. Mamta Aggarwal
Smt. Mandalika Shakunthala
Smt. Manju Bala
Smt. Martha Paohaonamai
Smt. Meghana Vishal Malkan
Smt. Naina Rani
Smt. P. Damayanthi
Smt. Ritika Barua
Smt. Ritika Vohra
Smt. Sangeeta Ahlawat
Smt. Sangeeta Ahlawat
Smt. Shelly Chauhan
Smt. Shelly Chauhan
Smt. Shikha Arora
Smt. Shubhra Vipin Gajbhiye
Smt. Sunita Malhotra
Smt.honey Macker
State Level Screening Committee On Anti-profiteering, Kerala.
State Tax Officer
The Director General Of Anti-profiteering, Delhi
Viahal Garg
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97 (2) (a) classification of any goods or services or both
97 (2) (b) applicability of a notification issued under the provisions of this Act
97 (2) (c) determination of time and value of supply of goods or services or both
97 (2) (d) admissibility of input tax credit of tax paid or deemed to have been paid
97 (2) (e) determination of the liability to pay tax on any goods or services or both
97 (2) (f) whether applicant is required to be registered
97 (2) (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
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Maharashtra
NAA-GW-76-2021-MH
12-March-2021, 01/2021
1. Deputy Commissioner of State Tax
2. Director General of Anti-Profiteering
1.M/s Dough Makers India Pvt Ltd.
2.M/s Subway Systems India Pvt. Ltd.
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