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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. CLOUDTAIL INDIA PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
R.BHAGYADEVI
AMAND SHAH
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Rahul Sharma
Gayatri Verma
COUNSEL
Sheena Saveen
Ankit Mundra
Mahesh Jaisraj

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS

Respondent CLOUDTAIL INDIA PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date May 7, 2019
Order No.

16/2019

Citation 2019(5) TaxReply 1018
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ORDER

1. The brief facts of the case are that under Rule 128 of the CGST Rules, 2017, a complaint dated 17.05.2018 was filed by the Applicant No. 1 against the Respondent before this Authority alleging that the Respondent had not passed on the benefit of reduction in the GST rate applicable to the printing cartridges (HSN 8443) from 28% to 18% w.e.f. 15.1 1.2017 and had increased their base price, therefore there was no reduction in the price (inclusive of GST @ 18%) charged from the recipients. In support of his allegation, the Applicant No. 1 had submitted copies of the two sale invoices of “HP 678 L0S24AA Combo Pack Ink Advantage Cartridges (Black & Tri Color) B00UHG8BFl” (hereinafter referred to as the product) dated 04.10.2017 and 09.12.2017, issued by the Respondent. This complaint was forwarded to the Standing Committee for necessary action. 2. The complaint was examined by the Standing Committee on Antiprofiteering in its meeting held on 25.05.2018, wherein it ....
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