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SH. SAURABH GAHOI vs. M/S. PINKY SALES
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Sachin Kumar
Rishabh Aggarwal

Petitioner / Applicant

SH. SAURABH GAHOI
Respondent M/S. PINKY SALES
Court

NAA (National Anti Profiteering Authority)

Date Sep 10, 2020
Order No.

62/2020

Citation

2020(9) TAXREPLY 3321
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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 02.04.2019, 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 rate reduction when the rate of GST was reduced from 18% to 5% in the foot wear (Shoes). 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 rate reduction to his customers amounting to ₹ 6,55,307/-, pertaining to the period w.e.f. 27.07.2018 to 30.11.2018 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 02.04.2019 had issued notice dated 03.04.2019 to....

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