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RAHUL SHARMA AND OTHERS vs. CLOUDTAIL INDIA PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

RAHUL SHARMA AND OTHERS
Respondent CLOUDTAIL INDIA PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Dec 11, 2020
Order No.

91/2020

Citation

2020(12) TAXREPLY 5419
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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 19.09.2018, 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 to his recipients, the benefit of reduction in the rate of tax of GST w.e.f. 15.11.2017 from 28% to 18% in respect of his supplies of “HP 678 LOS24AA Combo, Pack Ink Advantage Cartridges (Black & Tricolors) BOOUHG8BFI”, (hereinafter referred to as “the products”), 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 GST rate reduction to his recipients amounting to ₹ 10,79,813.28/-, pertaining to the period w.e.f. ' and had thus indulged in profiteering and viol....

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