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Kerala State Screening Committee on Anti-Profiteering vs. Whirlpool of India Ltd.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Yatin Malhotra
Suresh Kumar
Manish Gaur

Petitioner / Applicant

Kerala State Screening Committee on Anti-Profiteering
Respondent Whirlpool of India Ltd.
Court

NAA (National Anti Profiteering Authority)

Date Jun 16, 2020
Order No.

30/2020

Citation 2020(6) TaxReply 2517
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ORDER

1. The brief facts of the case are that the Applicant No, 1, vide minutes of its meeting held on 0805.201B had referred a case to the Standing Committee on Anti-profiteering against the Respondent alleging profiteering on the supply of “Refrigerator Whirlpool FP313D PROTTON ROY MIRROR” (HSN code 84182100) (hereinafter referred to as the product) by not passing on the benefit of reduction in the rate of tax w.e.f. 01 07.2017, by way of commensurate reduction in price, in terms of Section 171 of the Central Goods and Services Tax (CGST) Act, 2017. In this regard, the Applicant No- 1 had relied on two invoices issued by the Respondent, the details of which are furnished in the Table given below:- Table Particulars   Pre-GST Post-GST Invoice No. A 1214654736 913210006167 ....
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