Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

KERALA STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING vs. LORENZO VITRIFIED TILES PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
A.shainamol
Anwar Ali
Res. Counsel
Na

Petitioner / Applicant

KERALA STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING
Respondent LORENZO VITRIFIED TILES PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Dec 27, 2018
Order No.

27/2018

Citation

2018(12) TAXREPLY 328
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

1. The present report dated 28.09.2018, has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-Profiteering vide the minutes of it’s meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of “Mirror Series Tiles”, by not passing on the benefit of GST at the time of implementation of the GST w.e.f. 01.07.2017 and w.e.f. 14.11.2017 when the GST rate was reduced from 28% to 18% vide Notification No. 41/2017 Central Tax (Rate) dated 14.11.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017. In this regard, the Kerala State Screening Committee had relied on two invoices iss....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
14
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

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