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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. TTK PRESTIGE LIMITED
(National Anti Profiteering Authority)
B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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| Petitioner / Applicant | DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS |
| Respondent | TTK PRESTIGE LIMITED |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | May 2, 2019 |
| Order No. |
28/2019 |
| Citation | 2019(5) TaxReply 1030 |
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1. This Report, dated 14.01.2019, has been received by this Authority from the Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods and Service Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 29.08.2018 was filed by the Applicant No. 1 before the Standing Committee on Anti-Profiteering constituted under Rule 128 of the above Rules alleging that the Respondent did not pass on the benefit of reduction in the GST rate from 28% to 18% by increasing the base price to maintain the same cum-tax selling price which was prevalent before the reduction He also stated that he had purchased “68766- Glass for GT 03-RO Gas Stove” (here-in-referred to as the product) from the outlet of the Respondent, on 06.08.2018 where he had charged GST @ 28% in the invoice No. 001252 dated 06.08.2018. However, after objection by the Applicant, the Respondent issued a new invoice No. 001403 dated 24.08.2018 charging GST @ 18%. ....
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