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DIRECTOR GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS vs. M/S. NESTLE INDIA LTD.
(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 | M/S. NESTLE INDIA LTD. |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | Dec 10, 2019 |
| Order No. |
70/2019 |
| Citation |
2019(12) TAXREPLY 1255 |
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ORDER 1. The present Report dated 08.10.2018 and the supplementary Reports dated 16.01.2019, 01.02.2019, 15.03.2019, 08.05.2019 and 12.06.2019 have been received from the above Applicant (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 vide his letter dated 02.04.2018 the Respondent had admitted that he had set aside an amount of ₹ 12.6 Crore on account of profiteering in respect of the rate reductions which had been notified w.e.f. 15.11.2017 and accordingly, Office Memorandum (OM) F. No. D-22011/NAA/17/ 2018/1039-41 dated 10.04.2018 was issued by the Secretary of this Authority advising the Respondent to provisionally deposit the quantified profiteered amount set aside by him on account of the reduction in the GST rates w.e.f.15.11.2017, into the Consumer Welfare Fund (CWF). Vide the above OM, the DGAP (erstwhile Director General of Saf....
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