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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS vs. THE PROFESSIONAL COURIERS
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Anwar Ali
Res. Counsel
G.suresh
Jaychandran
S.m.singh

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Respondent THE PROFESSIONAL COURIERS
Court

NAA (National Anti Profiteering Authority)

Date May 2, 2019
Order No.

27/2019

Citation

2019(5) TAXREPLY 1029
Original Order
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ORDER

1. A report dated 31.07.2018, was received from the Applicant No. 2, i.e. the Directorate General of Anti-Profiteering (DGAP) under Rule129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 stating that a reference dated 28.02.2018 was forwarded by the State level Screening Committee of Maharashtra to the Standing Committee on Anti-profiteering, recommending investigation in respect of an application alleging profiteering by the Respondent in the course of “Courier Service” being provided by him. The application was filed by the Applicant No. 1, under Rule 128 of the CGST Rules, 2017. The Applicant No. 1 stated that he had availed courier service supplied by the Respondent on 15.04.2017 and 21.07.2017. The Respondent had charged ₹ 80/- as courier charges (inclusive of Service Tax @ 15%) for the consignment booked on 15.04.2017. However, after the implementation of GST, when he had again booked a similar consignment on 21.07.2017, the Respondent had charged....

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