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KERALA STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. PHILLIPS INDIA LTD.
(National Anti Profiteering Authority)
B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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| Petitioner / Applicant | KERALA STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING |
| Respondent | M/S. PHILLIPS INDIA LTD. |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | May 19, 2020 |
| Order No. |
27/2020 |
| Citation | 2020(5) TaxReply 2474 |
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ORDER 1. The present report dated 26.09.2018, has been received from the Director-General of Anti-Profiteering (DGAP) after a 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 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 “Food Processor” (HSN: 85094090), by not passing on the benefit of GST at the time of implementation of the GST w.e.f. 01.07.2017. It was also 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 on two invoices issued by the Respondent, one dated 09.05.2017 (Pre-GST) and the other dated 22.12.2017 (Post-GST). 2. The above reference was examined by the Standing Committee on....
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