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MEENAKSHI AGRAWAL, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHER vs. S.R. LIFESCIENCES.
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

MEENAKSHI AGRAWAL, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHER

Respondent S.R. LIFESCIENCES.
Court

NAA (National Anti Profiteering Authority)

Date May 10, 2022
Order No.

07/2022

Citation

2022(5) TAXREPLY 5834

Original Order
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ORDER

1. The present Report dated 23.03.2020 has been received from the Director 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 the DGAP received a reference from the Standing Committee on Anti-profiteering on 09.10.2019 recommending a detailed investigation against the Respondent in respect of an application filed by the Applicant No. 1 under Rule 128 of the CGST Rules, 2017 alleging profiteering by the Respondent in respect of the supply of "ECLAT SERUM", when the GST rate was reduced from 28% to 18% w.e.f. 15.11.2017. The Applicant No.1 has alleged that the Respondent had not passed on the benefit of reduction in the GST rate by the way of commensurate reduction in prices. The Applicant No. 1 had also submitted the copies of invoices of pre-rate reduction and post rate reduction prices of the product. The above application was initially examin....

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