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

NAA (National Anti Profiteering Authority)

Date Apr 25, 2019
Order No.

26/2019

Citation

2019(4) TAXREPLY 1028
Original Order
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ORDER

1. The present Report dated 26.09.2018, has been received from the Applicant No. 2 i.e. the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The facts of the case are that the Applicant No. 1 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 “BWP Trozan Platinum Ply 19 mm 2.44x1.22” (here-in referred to as the product) by not passing on the benefit of reduction in the rate of tax at the time of implementation of the Goods and Services Tax (GST) w.e.f 01.07.2017 and also when the GST rate was reduced from 28% to 18% w.e.f. 15.11.2017 vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017. Thus, it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017....

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