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RAVEENDRA REDDY, DIRECTOR GENERAL OF ANTI-PROFITEERING INDIRECT TAXES & CUSTOMS vs. MYK LATICRETE INDIA PVT LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

RAVEENDRA REDDY, DIRECTOR GENERAL OF ANTI-PROFITEERING INDIRECT TAXES & CUSTOMS

Respondent MYK LATICRETE INDIA PVT LTD
Court

NAA (National Anti Profiteering Authority)

Date Jun 24, 2022
Order No.

31/2022

Citation

2022(6) TAXREPLY 5991
Original Order
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ORDER

The present report dated 26.02.2021 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 CGST Rules, 2017. The brief facts of the present case are that the Applicant No. 1 had filed an application under Rule 128 of the CGST Rules, 2017 and alleged that the Respondent i.e. M/s MYK Laticrete India Pvt. Ltd, had resorted to profiteering in respect of supply of the products manufactured and sold by the Respondent, where the applicable GST rate was @ 18% w.e.f. 01.07.2017 compared to total pre-GST tax rate applicable i.e. Excise duty @12.5% and VAT @ 14.5%. The Applicant No. 1 also alleged that the Respondent had not passed on the benefit of reduction of rate of tax to the consumers by way of commensurate reduction in base price of the products manufactured and sold by him as stipulated in Section 171 of the CGST Act, 2017. 2. In the DGAPs Report dated 26.02.2021, it was inter-alia su....

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28 May

☑ Monthly | GSTR-11

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