Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

ANKIT KUMAR BAJORIA AND SH. SUBRAMANIAN MANJERI RAMANATHAN vs. HINDUSTAN UNILEVER LIMITED
(National Anti Profiteering Authority)

Hon'ble Judges:

Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

ANKIT KUMAR BAJORIA AND SH. SUBRAMANIAN MANJERI RAMANATHAN
Respondent HINDUSTAN UNILEVER LIMITED
Court

NAA (National Anti Profiteering Authority)

Date Dec 24, 2018
Order No.

20/2018

Citation

2018(12) TAXREPLY 326
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

1. The brief facts of the present case are that an application through e-mail dated 26.11.2017 (Annexure-I) was filed by the Applicant No. 1 before the Standing Committee on Anti-profiteering under Rule 128 of the Central Goods and Services Tax Rules (CGST), 2017 requesting that his identity should not be disclosed. The above Applicant through his application had complained that although the Goods & Service Tax (GST) had been reduced from 28% to 18% on a large number of products w.e.f. 15.11.2017, the Respondent had not reduced the Maximum Retail Prices (MRPs) of the products which were being sold by him. The Applicant No. 1 had also alleged that the Respondent had increased the base prices of his products, so that the MRPs continued to be the same even after reduction in the rates of GST. He had also enclosed a copy of the letter dated 21.11.2017 written by the Respondent to his Redistribution Stockists (RSs) stating that he will be recovering the excess Input Tax Credit (ITC) ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
12
May
S
M
T
W
T
F
S
13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).