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SH. PRANESH PATHAK vs. M/S. BHUTANI INTERNATIONAL MEDICOS
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

SH. PRANESH PATHAK
Respondent M/S. BHUTANI INTERNATIONAL MEDICOS
Court

NAA (National Anti Profiteering Authority)

Date Aug 24, 2020
Order No.

51/2020

Citation

2020(8) TAXREPLY 3276
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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 29.03.2019, 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 the benefit of reduction in the rate of GST from 12% to Nil in respect of supply of “Sanitary Napkins” with effect from 27.07.2018, 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 ITC to the above buyers amounting to ₹ 5,283/-, pertaining to the period w.e.f. 27.07.2018 to 30.09.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This Authority after careful consideration of the Report dated 29.03.2019 had issu....

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