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RISHI GUPTA vs. FLIPKART INTERNET PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

RISHI GUPTA
Respondent FLIPKART INTERNET PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Jul 18, 2018
Order No.

5/2018

Citation

2018(7) TAXREPLY 152
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ORDER

1. The brief facts of the case are that an application dated 11.01.2018 was filed by the above Applicant before the Standing Committee, constituted under Rule 123 (1) of the Central Goods & Services Tax (CGST) Rules, 2017 stating that he had ordered a Godrej Interio Slimline Metal Almirah through the Respondent vide his order No. OD 110666745976477000 on 04.11.2017 and a tax invoice dated 07.11.2017 was issued to him for an amount of ₹ 14,852/- by M/s Godrej & Boyce Mfg. Co. Ltd., Mumbai (here-in-after referred to as the Supplier). At the time of delivery, another invoice dated 29.11.2017 was issued by the Supplier for an amount of ₹ 14,152/-. The Applicant had alleged that he had paid an amount of ₹ 14,852/- to the Respondent and the excess amount charged should have been refunded to him. The Applicant had further alleged that by not refunding the differential amount, the Respondent was resorting to profiteering which amounted to the contravention of the provisions of....

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