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DIRECTOR GENERAL ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. BESTECH INDIA LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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COUNSEL
Rana Ashok Rajneesh
COUNSEL
Na

Petitioner / Applicant

DIRECTOR GENERAL ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent BESTECH INDIA LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jun 10, 2019
Order No.

36/2019

Citation 2019(6) TaxReply 1038
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ORDER

1. The present report dated 29.03.2019 has been received from the Directorate General of Anti-Profiteering (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 an Application was filed by the Applicant No. 1 under Rule 128 of the Central Goods and Service Tax (CGST) Rules, 2017 against the Respondent alleging that the Respondent had charged extra VAT, EDC (External Development Charges) and IDC (Internal Development Charges) 2. The above application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGAP vide minutes of its meeting dated 27.12.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017. 3. The DGAP has stated in his report dated 29.03.2018 that in the application dated 22.09.2018, there was no allegation by the Applicant No. 1 that the benefit of reduction in the tax rate or additional input tax credit had not bee....
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