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SH. RAHUL SHARMA, M/S. LOCAL CIRCLE (I) PVT. LTD. vs. M/S. SAMSUNG INDIA ELECTRONICS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Manu Verma
Nikhil Aggarwal
Subodh Mohan

Petitioner / Applicant

SH. RAHUL SHARMA, M/S. LOCAL CIRCLE (I) PVT. LTD.
Respondent M/S. SAMSUNG INDIA ELECTRONICS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Feb 27, 2020
Order No.

07/2020

Citation

2020(2) TAXREPLY 1271
Original Order
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ORDER

ORDER This Report dated 12.09.2019 and the supplementary Report dated 25.11.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017, an Application was filed by the Applicant No.1 before the Standing Committee on Anti-Profiteering alleging profiteering by the Respondent, in respect of supply of “Samsung 80 CM (32 inches) HD ready LED TV 32FH4003”. The above Applicant alleged that the Respondent did not reduce the selling price of “Samsung 80 CM (32 inches) HD ready LED TV 32FH4003”, when the GST rate was reduced from 28% to 18% w.e.f. 01.01.2019, vide Notification No.24/2018 Central Tax (Rate) dated 31 12 2018 and the price of the product remained the same after tax reduction and thus the benefit o....

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