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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS vs. JOHNSON & JOHNSON PRIVATE LIMITED
(National Anti Profiteering Authority)
B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
| Petitioner / Applicant | DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS |
| Respondent | JOHNSON & JOHNSON PRIVATE LIMITED |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | Dec 23, 2019 |
| Order No. |
77/2019 |
| Citation |
2019(12) TAXREPLY 1261 |
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ORDER 1. This Report dated 24.06.2019 has been received from the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that a reference was received by the DGAP from the Standing Committee on Anti-Profiteering on 07.01.2019 for conducting investigation under Rule 129 (1) of the above Rules against the Respondent in which it was alleged that the Respondent had not passed on the benefit of reduction in the rate of GST on the products being supplied by him, when the rate of GST was reduced from 28% to 18% w.e.f. 15.11.2017. 2. The DGAP had issued Notice under Rule 129 (3) of the CGST Rules, 2017 on 15.01.2019 to the Respondent, to submit his reply as to whether he admitted that the benefit of reduction in the GST rate w.e.f. 15.11.2017, had not been passed on to the recipients by way of commensurate reduction in prices and if so, to suo mot....
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