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KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. EMKE SILKS & GARMENTS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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COUNSEL
Anwar Ali
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Petitioner / Applicant

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING

Respondent EMKE SILKS & GARMENTS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Feb 11, 2019
Order No.

09/2019

TR Citation 2019 (2) TR 518
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ORDER

1. The present report dated 08.11.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-profiteering, 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 "Trousers" (Denim Jeans Design 899), by not passing on the benefit of reduction in the rate of tax at the time of implementation of the GST w.e.f. 01.07.2017. 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 has relied on two invoices issued by the Respondent, one dated 29.04.2017 (Pre-GST) and the other dated 12.09.2017 (Post-GST). 2. The ....
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