NESTLE INDIA LIMITED: GST ANTI-PROFITEERING COURT CASE

Abstract

The study focuses on the GST Anti-Profiteering Court case on the prestigious Fast Moving Consumer Goods (FMCG) Company Nestle India Limited. The company is alleged under the contravention of section 171 of Central Goods and Services Tax (CGST) Act-2017. The Company has been ordered to deposit approx. 90 crores to Consumer Welfare Funds (CWFs) on found guilty under the said Act. The Research paper focuses on the in-depth court case analysis of the company. The case is the detail investigation of the allegations made on the Nestle Company and termed as Anti-Profiteering case in GST. NAA-National Anti-Profiteering Authority conducts the detail investigation on the matter and presents facts and calculations however in defence Nestle claims and argues that all the allegations are false.