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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES AND CUSTOMS vs. GLENMARK PHARMACEUTICAL LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Shivender Pandey
Res. Counsel
Virender Sharma
Pratik Jain
Jatin Arora

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES AND CUSTOMS
Respondent GLENMARK PHARMACEUTICAL LTD.
Court

NAA (National Anti Profiteering Authority)

Date Oct 21, 2019
Order No.

50/2019

Citation

2019(10) TAXREPLY 1051
Original Order
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ORDER

1. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017, an Application was filed before the Standing Committee on Anti-Profiteering by the Applicant No. 1 against the Respondent alleging that in the bill raised for “Sanitary Napkin” (hereinafter referred to as the product) after exemption of GST from 12% to Nil w.e.f. 27.07.2018 on the above product, vide Notification No. 19/2018-Central Tax (Rate) dated 26.07.2018, the old stock of the product was being sold at the pre rate reduction MRP. 2. The above issue was examined by the Standing Committee on Anti-profiteering in its meeting held on 08.10.2018, where it was decided, to refer the matter to the Director General of Anti-Profiteering (DGAP) to initiate detailed investigation in the matter and collect evidence necessary to determine whether the benefit of reduction in the rate of GST on supply of the product had been passed on by the Respondent to the recipie....

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