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THE DIRECTOR GENERAL OF ANTI-PROFITEERING NEW DELHI vs. NIRMA LIMITED
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
ANIL AGRAWAL
SWETA KAKKAD
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

THE DIRECTOR GENERAL OF ANTI-PROFITEERING NEW DELHI
Respondent NIRMA LIMITED
Court

NAA (National Anti Profiteering Authority)

Date Aug 23, 2024
Order No.

TN/03/2024

Citation

2024(8) TAXREPLY 12249
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ORDER

ORDER 1. The present Report dated 27.01.2023, has been received from the Director General of Anti-Profiteering (DGAP) under Rule 133(4) of the Central Goods and Service Tax Rules (CGST), Rules 2017 with reference to the Interim Order No. 02/2022 dated 10.05.2022 passed by the erstwhile Authority, National Anti-Profiteering Authority (NAA). Vide the aforesaid order, the Investigation Report dated 15.12.2021 submitted by the DGAP was remanded back to the DGAP under Rule 133(4) of the CGST Rules, 2017 with directions to reinvestigate the case on the following issues and submit a fresh report :- i. Whether the Respondent had reduced, re-fixed and displayed the MRPS of the impacted SKUs commensurately w.e.f. 15.11.2017 after the rate of tax was reduced on them and conveyed the same to his Dealers i.e Distributors/Wholesalers/ Retailers by whatever name known? ii. Whether the Respondent had affixed stickers or stamped or online printed the reduced MRPS on the stock lying with ....

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