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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. VTWO VENTURES
(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 | VTWO VENTURES |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | May 10, 2019 |
| Order No. |
31/2019 |
| Citation | 2019(5) TaxReply 1032 |
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1. The present Report dated 05.12.2018 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The facts of the case are that the Kerala State Screening Committee on Anti-Profiteering, vide minutes of its meeting held on 08.05.2018, had referred the instant matter to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of “luggage trolley bag/suitcases”, namely “Tropic 45 Weekender Black” and “Neolite Strolly 53 360(VlP) FIR” (hereinafter referred to as “the products”), as the benefit of reduction in the rate of tax of GST w.e.f. 15.11.2017 had not been passed on by the Respondent to the recipients. In this regard, the Applicant No. 1 had relied on two invoices issued by the Respondent, one dated 25.10.2017 (Pre-GST rate reduction) and the other dated 27.12.2017 (Post-GST r....
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