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SH. PUSHPAK CHAUHAN vs. M/S. HARISH BAKERS & CONFECTIONERS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH

Pet. Counsel

Res. Counsel

Monika Goel

Petitioner / Applicant	SH. PUSHPAK CHAUHAN
Respondent	M/S. HARISH BAKERS & CONFECTIONERS PVT. LTD.
Court	NAA (National Anti Profiteering Authority)
Date	Aug 18, 2020
Order No.	45/2020
Citation	2020(8) TAXREPLY 3234
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Section 171

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Rule 129

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Rule 133

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Summarize this case by TaxGPT in

AA |

ORDER
1. The brief facts of the present case are that the Applicant No. 2 (herein-after referred to as the DGAP) vide his Report dated 18.06.2018, 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 the benefit of reduction in the rate of GST from 28% to 18% in respect of the two products viz. the Nestle Munch Nuts 32 Gm. Chocolate and the Cadbury Dairy Milk Chocolate with effect from 15.11.2017, 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 customers amounting to ₹ 15,958/-pertaining to the period w.e.f. 15.11.2017 to 31.03.2018 and had thus indulged in profiteering and violation of the provisions of Section 171 (1) of the above Act. 2. This Authority a....