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SHRI ANKUR JAIN vs. KUNJ LUB MARKETING PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

SHRI ANKUR JAIN

Respondent KUNJ LUB MARKETING PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Aug 24, 2020
Order No.

50/2020

Citation

2020(8) TAXREPLY 3275

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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 05.07.2018, 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 18% to 12% in respect of the product ‘Maggi Noodles Pack having MRP ₹ 5/-` 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 tax rate reduction to the above buyers amounting to ₹ 90,778/- pertaining to the period w.e.f. 15.11.2017 to 28.02.2018 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 ....

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