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KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. VTWO VENTURES
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Nidhi Dhamija
Sumesh

Petitioner / Applicant

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING

Respondent M/S. VTWO VENTURES
Court

NAA (National Anti Profiteering Authority)

Date Aug 21, 2020
Order No.

48/2020

TR Citation 2020 (8) TR 3237
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ORDER

1. The brief facts of the present case are that the Applicant No. 2 (here-in-after referred to as the DGAP) vide his Report dated 05 12.2018, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. had submitted that he had conducted an investigation on the complaint of the Applicant No. 1 and found that the Respondent had not passed on to his recipients, the benefit of reduction in the rate of tax of GST w.e.f. 15.11.2017 from 28% to 18% in respect of his supplies of “luggage trolley bag/suitcases”, namely “Tropic 45 Weekender Black” and “Neolite Strolly 53 360 (VIP) FIR” (hereinafter referred to as “the products”), as per the provisions of Section 171 (1) of the CGST Act, 2017. Vide his above Report the DGAP had also submitted that the Respondent had denied the benefit of GST rate reduction to his recipients amounting to ₹ 18,887/-, pertaining to the period w.e.f. 15.11.2017 to 31.....
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