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DIRECTOR GENERAL ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. SATYA ENTERPRISES
(National Anti Profiteering Authority)
B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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| Petitioner / Applicant | DIRECTOR GENERAL ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS |
| Respondent | SATYA ENTERPRISES |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | Jan 22, 2019 |
| Order No. |
03/2019 |
| Citation | 2019(1) TaxReply 512 |
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1. The brief facts of the present case are that a reference was made by this Authority to the Director General Anti-Profiteering (DGAP), erstwhile Director General Safeguards, under rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 intimating that certain major manufacturers of Fast Moving Consumer Goods (FMCG) have not passed on the benefit of reduction in the GST rate from 28% to 18% w.e.f. 15.11.2017, by maintaining the prices of their products at the pre-GST rate reduction levels. In this connection, the invoices issued by the Respondent, bearing No. 1429 dated 12.11.2017 and 427 dated 29.11.2017 for supply of ‘Beauty Cream 50 GM’, a product manufactured by M/S Patanjali Ayurveda Ltd. were sent to the DGAP for further action. 2. This reference was sent by the DGAP to the Standing Committee on Anti-profiteering on 12.03.2018 under Rule 128 of the CGST Rules, 2017 for examination, which in it’s meeting held on 13.04.2018 had decided to forward....
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