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CROWN EXPRESS DENTAL LAB, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. THECO INDIA PRIVATE LIMITED
(National Anti Profiteering Authority)

Hon'ble Judges:

B. N. SHARMA
J. C. CHAUHAN
AMAND SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

CROWN EXPRESS DENTAL LAB, DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent THECO INDIA PRIVATE LIMITED
Court

NAA (National Anti Profiteering Authority)

Date Dec 11, 2020
Order No.

97/2020

Citation

2020(12) TAXREPLY 5425
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ORDER

1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 30.08.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaint of the Applicant No. 1 and found that the Respondent had not passed on the benefit of reduction in the rate of tax of IGST to his recipients on the purchase of two items "Lava CNC 240 Milling Machine along with accessories" and "Sintering Furnace D664 (hereinafter referred to as the products") from the Respondent based on quotation dated 28.11.2016 having taxable valued of ₹ 60,24,120/-. Vide his above Report the DGAP had also submitted that the Respondent had denied the benefit of tax rate reduction to his recipients amounting to ₹ 4,78,085/- and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Ac....

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