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RITIKA VOHRA, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHERS vs. JAY CEE CHEMISTS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

RITIKA VOHRA, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHERS
Respondent JAY CEE CHEMISTS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jul 27, 2022
Order No.

50/2022

Citation

2022(7) TAXREPLY 6264
Original Order
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ORDER

ORDER 1. The present Report dated 02.09.2021 had been received from the Applicant No. 2 i.e. the DGAP (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case were that an application was filed before the Standing Committee on Anti- profiteering, under Rule 128 of the CGST Rules, 2017 by the Applicant No. 1 alleging that the Respondent did not pass on the benefit of exemption of GST on Sanitary Napkin’s, vide Notification No. 19/2018 Central Tax (Rate) Dated 26.07.2018, by way of commensurate redaction in price, in terms of Section 171 of the Central Goods & Service Tax Act, Notification No. 19/2018 Central Tax (Rate) Dated 26.07.2018. 2. The DGAP in its report dated 02.09.2021, inter-alia, has stated that: i. The Standing Committee on Anti-profiteering examined the, application filed by the Applicant No. 1 in its meeting held on 19.08.2020, the minutes of which were rec....

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