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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. DEV SNACKS, CHERIYELA
(National Anti Profiteering Authority)
B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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| Petitioner / Applicant | DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS |
| Respondent | DEV SNACKS, CHERIYELA |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | Apr 16, 2019 |
| Order No. |
25/2019 |
| Citation | 2019(4) TaxReply 1027 |
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1. The present Report dated 04.12.2018 has been received from the Applicant No. 2 i.e. the 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 the Applicant No. 1, vide the minutes of its meeting held on 08.05.2018 had forwarded an application to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of “Snacks” (HSN Code 21069099), by not passing on the benefit of reduction in the rate of tax from 12% to 5% w.e.f. 15.11.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 (1) of the CGST Act, 2017. In this regard, the Applicant No. 1 had taken in to account the two invoices which were issued by the Respondent on 18.08.2017, before the rate of tax was changed and the other dated 21.12.2017....
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