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DIRECTOR GENERAL ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. ROSATA VITRIFIED 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 ROSATA VITRIFIED PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Apr 3, 2019
Order No.

24/2019

Citation

2019(4) TAXREPLY 1026
Original Order
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ORDER

1. The brief facts of the case are that the Applicant No. 1, vide the minutes of it's 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 “Vitrified Tiles Super Nano Plus (HSN Code 69072100), by not passing on the benefit of reduction in the rate of tax w.e.f 15.11.2017, granted vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017. It was therefore 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 Applicant No. 1 had relied on two invoices issued by the Respondent, invoice no. GST/577 dated 01.11.2017 issued in the pre-GST rate reduction period and invoice no. GST/742 dated 09.12.2017 issued in the Post-GST era. 2. The above application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGA....

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