Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. RAJ & COMPANY
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent RAJ & COMPANY
Court

NAA (National Anti Profiteering Authority)

Date Dec 11, 2020
Order No.

93/2020

Citation

2020(12) TAXREPLY 5421
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

1. The brief facts of the present case are that the DGAP vide his Report dated 08.08.2018, 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 and found that the Respondent had not passed on the benefit of reduction in the rate of tax to the customers by way of commensurate reduction in the price of the product “Gamier Nat Shade 3” as per the provisions of Section 171 (1) of the CGST Act, 2017. Vide his above Report the DGAP had also submitted that the Respondent had denied the benefit of rate reduction to the customers amounting to ₹ 3,43,109/-, pertaining to the period w.e.f. 15.11.2017 to 31.03.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This Authority after careful consideration of the Report dated 08.08.2018 had issued notice dated 16.08.2018 to the Respondent to show cause why the Re....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
26
Apr
S
M
T
W
T
F
S
28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)