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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. ABBOTT HEALTHCARE PVT LTD, SAMI LABS LTD AND M/S VISWAS MEDICO
(National Anti Profiteering Authority)
B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
| Petitioner / Applicant | DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS |
| Respondent | ABBOTT HEALTHCARE PVT LTD, SAMI LABS LTD AND M/S VISWAS MEDICO |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | May 8, 2019 |
| Order No. |
15/2019 |
| Citation |
2019(5) TAXREPLY 1016 |
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1. This report, dated 22.10.2018, has been received by this Authority from the Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods and Service Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 22.01.201d was filed by the Applicant No. 1 before the Standing Committee constituted under Rule 128 of the above Rules alleging that the Respondent No. 1 had not passed on the benefit of reduction in the rate of tax as he had increased the MRP of “Melaglow Rich (Niacinamide) Depigmentation & Glow Restoration Cream’ (here-in-after referred to as the product) from ₹ 365/- to ₹ 415/- per unit post implementation of the GST. He had also submitted an image of the label of the product, which showed that the MRP of the product was mentioned as ₹ 365/- per unit however, another pasted sticker on the label indicated that the “MRP post CST” was ₹ 415/- per unit, which amounted to an increase of ....
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