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RAHUL SHARMA (LOCAL CIRCLES INDIA PVT LTD) AND OTHERS vs. PORTRONICS DIGITAL PVT, LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

RAHUL SHARMA (LOCAL CIRCLES INDIA PVT LTD) AND OTHERS
Respondent PORTRONICS DIGITAL PVT, LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jul 20, 2022
Order No.

35/2022

Citation

2022(7) TAXREPLY 6143
Original Order
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ORDER

ORDER 1. A Report dated 30.08,2019 has been received from the Applicant No. 2 i.e. 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 an application dated 26.02.2019 was filed before the Standing Committee on Anti-profiteering, under Rule 128 of the CGST Rules, 2017 by the Applicant No. 1 which alleged that the Respondent had profiteered in respect of Power Bank 'Portronics Power Slice 10” supplied by the Respondent. The above Applicant also alleged that the Respondent did not reduce the selling price of the Power Bank “Portronics Power Slice 10”, 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 remained the same at Rs. 1349/- and thus, the benefit of reduction in the GST rate was not passed on to the recip....

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