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

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS

Respondent H.P. INDIA SALES PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Jul 4, 2019
Order No.

46/2019

TR Citation 2019 (7) TR 1048
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ORDER

1. The brief facts of the case are that an application dated 15.02.2019 was filed before the Standing Committee on Anti-profiteering, under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 by the Applicant No. 1 alleging profiteering by the Respondent in respect of “HP V202b 19.5 inch Computer Monitor” (hereinafter referred to as the product) supplied by him. The Applicant No. 1 alleged that the Respondent had maintained the same selling price of ₹ 6,869/- for the product when the GST rate was reduced from 28 % to 18% w.e.f. 01.01.2019, vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 and did not pass on the benefit of reduction in the GST rate to the recipients by way of commensurate reduction in the price. Along with his application, the Applicant No. 1 had submitted copies of screen shots captured from the website “www.hpshopping.in” 2. The above reference was examined by the Standing Committee on Anti-profiteering i....
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