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DIRECTOR GENERAL OF ANTI-PROFITEERING vs. M/S. PATANJALI AYURVEDA LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Y.d Arya
Aayush Varshney
Manish Gaur

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING
Respondent M/S. PATANJALI AYURVEDA LTD.
Court

NAA (National Anti Profiteering Authority)

Date Mar 12, 2020
Order No.

16/2020

Citation

2020(3) TAXREPLY 1280
Original Order
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ORDER

ORDER 1. This report dated 13.12.2018, had been received from the above Applicant i.e. the Directorate General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that a reference was received on 08.06.2018 by the above Applicant from the Standing Committee on Anti-profiteering, to conduct a detailed investigation under Rule 129 of the above Rules, in respect of the supplies made by the Respondent, to determine whether the benefit of reduction in the rate of GST from 28% to 18% w.e.f. 15.11.2017, had been passed on by the Respondent to the recipients. The DGAP in his report dated 13.12.2018 had stated that the Respondent did not pass on the benefit of the reduction in the tax rates to his recipients by way of commensurate reduction in prices, in terms of Section 171 of the CGST Act, 2017. In the said report, the DGAP reported that the Respondent had contravened th....

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