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DIRECTOR GENERAL OF ANTI-PROFITEERING & OTHER vs. BAXIUM HEALTH SCIENCE
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
ANIL AGRAWAL
SWETA KAKKAD
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING & OTHER
Respondent BAXIUM HEALTH SCIENCE
Court

NAA (National Anti Profiteering Authority)

Date Sep 3, 2024
Order No.

09/2024

Citation

2024(9) TAXREPLY 11091
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ORDER

ORDER 1. The present Report dated 30.04.2024 has been received from the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. 2. The brief facts of the case and findings of investigation conducted by the DGAP are as under:- i. A reference was received from the Standing Committee on Antiprofiteering on 09.10.2019, to conduct a detailed investigation under Rule 129 (6) of the Rules, alleging profiteering in respect of supply of the goods “Eclat Serum 30gm” (HSN 33049910) (hereinafter referred to as “the impugned goods”) by M/s. S.R. Lifesciences despite reduction in the rate of GST from 28% to 18% w.e.f. 15.11.2017, vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017 by not reducing the prices commensurately, in terms of Section 171 of the CGST Act, 2017. ii. On the basis of above, the DGAP had investigated the matter and submitted a....

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