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MEENAKSHI AGRAWAL & OTHERS vs. RAJKOTIA MEDICARE PVT. LTD. & OTHERS
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
Pet. Counsel
Meenakshi Agrawal
Res. Counsel
Karan Rajkotia

Petitioner / Applicant

MEENAKSHI AGRAWAL & OTHERS
Respondent RAJKOTIA MEDICARE PVT. LTD. & OTHERS
Court

NAA (National Anti Profiteering Authority)

Date Aug 31, 2022
Order No.

69/2022

Citation

2022(8) TAXREPLY 8406
Original Order
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ORDER

ORDER 1. The present Report dated 28.01.2021 had been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case were that an application was filed by the Applicant No. 1 alleging profiteering by the Respondent No. 1 in respect of supply of three products namely “Juvederm Voluma with Licodaine, Juvederm Ultra Plus XC and Juvederm Ultra”. The Applicant No.1 alleged that the Respondent increased the base prices of the subject goods in spite of GST rate reduction from 28% to 18 % vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017 w.e.f. 15.11.2017, indicating that the benefit of reduction in the GST rate from 28% to 18% was not passed on to the recipients. 2. The above application was forwarded to the DGAP by the Standing Committee on 09.10.2019 along with the report of the preliminary enquiry conducted by the Screening Committee of Maharasht....

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