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TaxReply India Pvt Ltd

Neeru Varshney vs. Lifestyle International Pvt. Ltd.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Akshat Agarwal
Bhupender Goyal
Res. Counsel
Jagdish Solanki
Sparsh Bhargava
Tarun Gulati

Petitioner / Applicant

Neeru Varshney
Respondent Lifestyle International Pvt. Ltd.
Court

NAA (National Anti Profiteering Authority)

Date Sep 25, 2018
Order No.

8/2018

Citation

2018(9) TAXREPLY 155
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ORDER

1. This report dated 02.04.2018 has been received from the Applicant No. 2 i.e. Director General of Safeguards (DGSG), now re-designated as Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 23.11.2017 was filed by the Applicant No. 1 before the Standing Committee constituted under Rule 128 of the above Rules alleging that the Respondent had not passed on the benefit of reduction in the rate of tax by lowering the price of “Maybelline FIT Me foundation”, (here-in-after referred to as the product) which she had purchased from him, when the Goods and Services Tax (GST) was reduced from 28% to 18% on this product on 15.11.2017. She had also alleged that she had bought the above product from the Respondent @ ₹ 525/- per unit vide tax invoice No. 1230010554 on 22.11.2017 which included GST @ 18%. She had also claimed that the Respondent ....

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