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DIRECTOR GENERAL OF ANTI-PROFITERRING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS vs. SOMANY CERAMICS LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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COUNSEL
A.shainamol
Anwar Ali
COUNSEL
Na

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITERRING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Respondent SOMANY CERAMICS LTD.
Court

NAA (National Anti Profiteering Authority)

Date May 13, 2019
Order No.

19/2019

TR Citation 2019 (5) TR 1020
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ORDER

1. The present Report dated 26.09.2018 has been received from the Applicant No. 2 i.e. 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 the Applicant No. 1 vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of 'Ceramics Glazed Wal Tiles, Printex Crema, PRM MM HSN Code 69072300', (here-in referred to as the product) by not passing on the benefit of reduction in the rate of tax w.e.f. 15.11.2017, granted vide Notification No. 41/2017- Central Tax (Rate) dated 14.11.2017 by the Central as well as the State Governments. Thus, it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of the CGST Act, 2017. In this regard, the above Applicant had relied o....
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