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PRINCIPAL COMMISSIONER, MEDCHAL COMMISSIONERATE AND OTHERS vs. RANA ELECTRONICS AND HOME APPLIANCES
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Manoj Kumar
Res. Counsel
Omprakash Bagri

Petitioner / Applicant

PRINCIPAL COMMISSIONER, MEDCHAL COMMISSIONERATE AND OTHERS
Respondent RANA ELECTRONICS AND HOME APPLIANCES
Court

NAA (National Anti Profiteering Authority)

Date May 10, 2022
Order No.

03/2022

Citation

2022(5) TAXREPLY 5796
Original Order
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ORDER

1. The present Report dated 28.02.2020 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. Briefly stated, a reference was received by the DGAP from the Standing Committee on Anti-profiteering on 28.06.2019, to conduct a detailed investigation in respect of an application, filed by the Applicant No. 1, alleging profiteering by the Respondent, in respect of supply of “Monitors and TVs of screen size upto 32 inches”. The Applicant No. 1 alleged that the Respondent did not reduce the selling price of the “Monitors and TVs of screen size upto 32 inches”, when the GST rate was reduced from 28% to 18% w.e.f. 01.01.2019, vide Notification No. 24/2018 Central Tax (Rate) dated 31.12.2018 and the price of the product was increased by the Respondent and thus the benefit of reduction in GST rate was not passed on to the r....

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