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KERALA STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING vs. LORENZO VITRIFIED TILES PVT. 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

KERALA STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING

Respondent LORENZO VITRIFIED TILES PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Dec 27, 2018
Order No.

27/2018

TR Citation 2018 (12) TR 328
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ORDER

1. The present report dated 28.09.2018, has been received from the Directorate 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 “Mirror Series Tiles”, by not passing on the benefit of GST at the time of implementation of the GST w.e.f. 01.07.2017 and w.e.f. 14.11.2017 when the GST rate was reduced from 28% to 18% vide Notification No. 41/2017 Central Tax (Rate) dated 14.11.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017. In this regard, the Kerala State Screening Committee had relied on two invoices iss....
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