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TaxReply India Pvt Ltd
Translate by TaxGPT: 

DIRECTOR GENERAL ANTI-PROFITEERING vs. RAJ & COMPANY
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Akshat Agarwal
Bhupender Goyal
Res. Counsel
Mukesh Malik

Petitioner / Applicant

DIRECTOR GENERAL ANTI-PROFITEERING

Respondent RAJ & COMPANY
Court

NAA (National Anti Profiteering Authority)

Date Dec 27, 2018
Order No.

25/2018

Citation

2018(12) TAXREPLY 331

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ORDER

1. This report dated 08.08.2018, has been received from the Directorate General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that on the receipt of a reference dated 27.02.2018, where a complaint was filed with the Secretary National Anti-Profiteering Authority (NAA), alleging that certain major manufacturers of Fast Moving Goods Consumer Goods (FMCGs) including M/s. Garnier Laboratories Ltd., had not passed on the benefit of reduction in the rate of tax from 28% to 18% w.e.f. 15.11.2017, was forwarded to the DGAP for necessary action and the DGAP had forwarded it to the Standing Committee to prima facie verify the veracity of the complaint. The Standing Committee vide the minutes of it's meeting dated 13.04.2018 requested the DGAP to initiate investigation under Rule 129 (1) of the CGST Rules, 2017 stating that the Respondent had not fully passed on the benefit of the tax reduc....

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