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SHRI KUMUDCHANDRA ATMARAM PATEL vs. M/S TTK PRESTIGE 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 KUMUDCHANDRA ATMARAM PATEL
Respondent M/S TTK PRESTIGE LTD.
Court

NAA (National Anti Profiteering Authority)

Date Nov 18, 2020
Order No.

74/2020

Citation

2020(11) TAXREPLY 3560
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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 11.01.2019, 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 to the above Applicant as well as other Customers 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 the above customers amounting to ₹ 13,973/- pertaining to the period w.e.f. 15.11.2017 to 31.10.2018 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 11.01.2019 had issued notice dated 22.01.2019 to the Respondent to s....

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