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DIRECTOR GENERAL ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. PEPS INDUSTRIES PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
A.shainamol
Anwar Ali
Res. Counsel
Na

Petitioner / Applicant

DIRECTOR GENERAL ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent PEPS INDUSTRIES PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date May 28, 2019
Order No.

22/2019

Citation

2019(5) TAXREPLY 1024
Original Order
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ORDER

1. The present Report dated 28.09.2018, has been received from the Applicant No. 2, the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-Profiteering vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of Peps Spring Koil Bornell Normal Maroon 75x60x6” Mattress (HSN Code 94042910), by not passing on the benefit of reduction of GST rate w.e.f. 15.11.2017, vide Notification No. 41/2017-Central Tax (Rate). Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of Central Goods and Service Tax (CGST) Act, 2017. In this regard, The Kerala State Screening Committee had relied on two invoices issued by M/s. ....

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