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DIRECTOR-GENERAL OF ANTI-PROFITEERING AND OTHERS vs. L'OREAL INDIA PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Lal Bahadur
Res. Counsel
V Laxmikumaran
K Sreekant
Mahesh Morye

Petitioner / Applicant

DIRECTOR-GENERAL OF ANTI-PROFITEERING AND OTHERS

Respondent L'OREAL INDIA PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jun 23, 2022
Order No.

26/2022

Citation

2022(6) TAXREPLY 5970
Original Order
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ORDER

The Director General of Anti-Profiteering (hereinafter referred to as DGAP) has submitted a report dated 28.8.2020 under Rule 133(4) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “the Rules) in the matter relating to M/s L'Oreal India Pvt. Ltd., A-Wing, 8th Floor, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai -400013 (hereinafter referred to as “Respondent” also). The aforesaid report dated 28.8.2020 was submitted by DGAP pursuant to the National Anti-profiteering Authority's (hereinafter referred to as “NAA” or “the Authority” also) direction contained in Interim Order (I.O). No. 05/2020 dated 03.01.2020 in the matter of Respondent, whereby the matter was referred back to the DGAP under Rule 133(4) of the Central Goods and Services Tax Rules, 2017 to conduct further investigation with the following observations/directions:- (i) DGAP has submitted that an amount of Rs. 19,75,12,265/-....

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28 May

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