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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. VELBON VITRIFIED TILES PVT. LTD.
(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 | VELBON VITRIFIED TILES PVT. LTD. |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | Mar 1, 2019 |
| Order No. |
13/2019 |
| Citation | 2019(3) TaxReply 1015 |
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1. The brief facts of the case are that the Applicant No. 1, vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by M/S Velbon Vitrified Tiles Pvt. Ltd., Unchi Mandal, Morbi, Gujarat "Ceramic Vitrified Tiles" Nano Series PRE-I (HSN Code 69072100) (hereafter called as the Respondent), by not passing on the benefit of reduction in the rate of tax granted, vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017. It was therefore alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of Central Goods and Service Tax Act, 2017. In this regard, the Applicant No. 1 had relied on two invoices issued by the Respondent, invoice no. 0651 dated 24.10.2017 issued in the pre-GST rate reduction period and invoice no. 0860 dated 15.12.2017 issued in the post-GST era. 2. The above application was examined by the Standing Co....
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