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PAWAN SHARMA DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. SHARMA TRADING COMPANY
(National Anti Profiteering Authority)

Hon'ble Judges:

B. N. SHARMA
J. C. CHAUHAN
AMAND SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

PAWAN SHARMA DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent SHARMA TRADING COMPANY
Court

NAA (National Anti Profiteering Authority)

Date Dec 11, 2020
Order No.

88/2020

Citation

2020(12) TAXREPLY 5416
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ORDER

1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 16.03.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaint of the Applicant No. 1 and found that the Respondent had not passed on the benefit of reduction in the rate of tax to the above Applicant by way of commensurate reduction in the price of the product “Vaseline VTM 400 ml”, as per the provisions of Section 171 (1) of the CGST Act, 2017. Vide his above Report the DGAP had also submitted that the Respondent had denied the benefit of reduction in the rate of tax to the above Applicant and other customers amounting to ₹ 5,50,370/-, pertaining to the period w.e.f. 15.11.2017 to 31.01.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This Authori....

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