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SHRI M. SRINIVAS AND OTHERS vs. M/S. ELECTRONICS MART INDIA LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Manoj Mishra
Gayatri R

Petitioner / Applicant

SHRI M. SRINIVAS AND OTHERS
Respondent M/S. ELECTRONICS MART INDIA LTD.
Court

NAA (National Anti Profiteering Authority)

Date Nov 26, 2020
Order No.

77/2020

Citation

2020(11) TAXREPLY 3567
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ORDER

1. The present Report dated 23.12.2019 has been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 29.03.2019 was filed by the Applicant No. 1, under Rule 128 (1) of the CGST Rules, 2017 before the Standing Committee on Anti-Profiteering alleging profiteering by the Respondent in respect of supply of “Monitors and TVs of screen size up to 32 inches” despite reduction in the rate of GST from 28% to 18% w.e.f. 01.01.2019. The Applicant No. 1 had also alleged that the product “LG LED TV” having value of ₹ 12,600/- was sold at a lower price after the reduction in the GST rate from 28% to 18% w.e.f. 01.01.2019 levied vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 but without commensurate reduction in the price. The Applicant No. 1 had further alleged that the Respondent had not passed on the benefi....

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