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DIRECTOR GENERAL OF ANTI-PROFITEERING vs. J.P. AND SONS
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Akshat Agarwal
Bhupender Goyal
Res. Counsel
Ankit Khandelwal
Anand Kumar Garg

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING
Respondent J.P. AND SONS
Court

NAA (National Anti Profiteering Authority)

Date Dec 6, 2018
Order No.

16/2018

Citation

2018(12) TAXREPLY 318
Original Order
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ORDER

1. This report dated 31.072018, has been received from the Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods and Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Standing Committee vide the minutes of it’s meeting dated 13.042018 had requested the DGAP to initiate investigation under Rule 129 (1) of the CGST Rules, 2017 on the allegation that the Respondent had not passed on the benefit of tax reduction from 28% to 18%, granted by the Central and the State Governments w.e.f. 15.11.2017 by maintaining the same Maximum Retail Prices (MRPs) which he was charging before the above date, in case of the two products namely (i) Johnson & Johnson Baby Shampoo 100 ml. and (ii) Johnson & Johnson Baby Powder 200 Gms. (here-in-after referred to as the products). It was also alleged that instead of reduction. the base prices of the above two products were increased on and thus the Respondent had indulged in profiteer....

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