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JAYESH V RATHOD, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHER vs. SAVALIYA PROCON
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

JAYESH V RATHOD, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHER
Respondent SAVALIYA PROCON
Court

NAA (National Anti Profiteering Authority)

Date May 12, 2022
Order No.

10/2022

Citation

2022(5) TAXREPLY 5837
Original Order
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ORDER

1. The present Report dated 29.12.2020 had been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. On receipt of the reference from the Standing Committee on Anti-profiteering, a Notice under Rule 129 of the Rules was issued by the DGAP on 31.07.2020, calling upon the Respondent to reply as to whether he admitted that the benefit of Input Tax Credit had not been passed on to the Applicant No. 1 by way of commensurate reduction in price and if so, to suo moto determine the quantum thereof and indicate the same in his reply to the Notice as well as furnish all supporting documents. Vide the said Notice, the Respondent was also given an opportunity to inspect the non-confidential evidences/information furnished by the Applicant No. 1 during the period 10.08.2020 to 12.08.2020. However, the Respondent did not avail of this opportunity. 2. Th....

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