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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. TTK PRESTIGE LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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COUNSEL
Rana Ashok Rajnish
Bhupender Goel
COUNSEL
K.shankaran
C.chandramohan

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS
Respondent TTK PRESTIGE LTD
Court

NAA (National Anti Profiteering Authority)

Date May 6, 2019
Order No.

29/2019

Citation 2019(5) TaxReply 1031
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ORDER

1. This Report, dated 05.12.2018, 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 the Applicant No. 1 vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering alleging profiteering by the Respondent on the supply of “Glass Kit Hood Curved Black-90 Cm GHK 900CS Electric Chimney” (here-in referred to as the product) by not passing on the benefit of GST rate reduction from to w.e.f. 15.11.2017, vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017. Thus, it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017. In this regard, the Applicant No. 1 had relied on two invoices issued by the Respondent, one was dated 30.08.2017 (Pre-GST) and the second on....
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