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KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING, DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. M/S. IFB INDUSTRIES LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Gayatri
COUNSEL
Siddhartha Jain
Ashish Singh
Anirban Ganguly

Petitioner / Applicant

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING, DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS

Respondent M/S. IFB INDUSTRIES LTD.
Court

NAA (National Anti Profiteering Authority)

Date Dec 10, 2019
Order No.

68/2019

TR Citation 2019 (12) TR 1252
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ORDER

ORDER 1. This report, dated 06.12.2018, 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 was filed by the Applicant No. 1 before the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of the product, namely, “Washing Machine (Elena Aqua VX)” (here-in referred to as the product), by not passing on the benefit of reduction in the rate of tax on the impugned product, post introduction of GST w.e.f. 01.07.2017. in this regard; the Applicant No. 1 had relied on two invoices issued by the Respondent, one dated 31.05.2017 (pre-GST) and the other dated 04.08.2017 (post-GST), the details of which have been given in the Table below:- Table – A (Amount in Rs.) S.No. Name of the product supplied ....
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