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KERALA STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING vs. JANSON
(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

KERALA STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING

Respondent JANSON
Court

NAA (National Anti Profiteering Authority)

Date Dec 27, 2018
Order No.

26/2018

TR Citation 2018 (12) TR 327
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ORDER

1. The present report dated 28.09.2018, 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 Kerala State Screening Committee on Anti-Profiteering vide the minutes of it's 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 “Handloom Design-King Supreme Lungi” (HSN Code 54078460), by not passing on the benefit of reduction in the rate of tax at the time of implementation of GST w.e.f 01.07.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of Central Goods and Service Tax (CGST) Act, 2017. In this regard, the Kerala State Screening Committee had relied on two invoices issued by the Respondent, one ....
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