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PUSHPAK CHAUHAN vs. HARISH BAKERS & CONFECTIONERS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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COUNSEL
Bhupender Goyal
COUNSEL
Monika Goel
Rajesh Kumar Soota

Petitioner / Applicant

PUSHPAK CHAUHAN

Respondent HARISH BAKERS & CONFECTIONERS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Dec 7, 2018
Order No.

17/2018

TR Citation 2018 (12) TR 319
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ORDER

1. The present Report dated 18.06.2018 has been received from the Director General of Safeguards, now Director General of Anti-Profiteering (here-in-after referred to as the DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that vide his application dated 29.11.2017 the Applicant No. 1 had complained to the Standing Committee, constituted under Rule 123 (1) of the above Rules alleging that although the GST rate applicable on the Chocolates had been reduced from 28% to 18% w.e.f. 15.11.2017, the Respondent had not reduced the prices of 2 products viz. the Nestle Munch Nuts 32 Gm. Chocolate and the Cadbury Dairy Milk Chocolate (here-in-after referred to as the products) and had thus not passed on the benefit of such rate reduction to him. He had also submitted the pre rate reduction invoice No. 299238 dated 10.11.2017 and the post rate reduction invoice No. 311392 dated 16.11.2017 which sho....
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