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TaxReply India Pvt Ltd
Translate by TaxGPT: 

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. SUDARSANS
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Anwar Ali
Res. Counsel
Na

Petitioner / Applicant

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING

Respondent SUDARSANS
Court

NAA (National Anti Profiteering Authority)

Date Feb 11, 2019
Order No.

11/2019

Citation

2019(2) TAXREPLY 520

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ORDER

1. The present report dated 08.11.2013 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 "Socks" (Jockey Socks 7052 FS ASSTD) by not passing on the benefit of reduction in the rate of tax at the time of implementation of the CST w.e.f. 01 ,07.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of Central Goods and Service Tax Act, 2017. In this regard, the Kerala State Screening Committee has relied on two invoices issued by the Respondent, one invoice No. 19 dated 01.042017 (Pre-GST) and t....

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