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KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. IMPACT CLOTHING CO.
(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
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Petitioner / Applicant

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING

Respondent IMPACT CLOTHING CO.
Court

NAA (National Anti Profiteering Authority)

Date Dec 24, 2018
Order No.

24/2018

Citation 2018(12) TaxReply 325
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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 & 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 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 Readymade Garments, namely, (a) Impact Shiits 700-800 HIS M.R.P. ₹ 439; (b) Impact Shirts 700-800 F/S M.R.P. ₹ 449; (c) Impact Shirts 900 H/S M.R.P. ₹ 489; (d) Impact Shirts 900 F/S M.R.P. ₹ 499; (e) Impact Shirts 1500 H/S M.R.P. ₹ 689; and (f) Impact Shirts 1500 F/S M.R.P. ₹ 699, by not passing on the benefit of reduction in the rate of tax at the time of implementation of the GST w.ef 01.07.2017. Thus it was alleged that the Respondent had indulged in profiteering in co....
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