GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GSTR-9 Manual New

GSTR-9C Manual New

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Videos

About Us

Contact Us

Our Services

GST e-books
GST Domains Sale
TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

@taxreply

Join GST Group 125

NATIONAL ANTI-PROFITEERING AUTHORITY SH. PRANESH PATHAK vs. BHUTANI INTERNATIONAL MEDICOS
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
P
E
T
I
T
I
O
N
E
R
R
E
S
P
O
N
D
E
N
T
COUNSEL
R.a Rajneesh
COUNSEL
Anurag Kapoor
Sushil Gaba

Petitioner / Applicant

NATIONAL ANTI-PROFITEERING AUTHORITY SH. PRANESH PATHAK
Respondent BHUTANI INTERNATIONAL MEDICOS
Court

NAA (National Anti Profiteering Authority)

Date Jun 26, 2019
Order No.

41/2019

Citation 2019(6) TaxReply 1042
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

ORDER

. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017, an application was filed by the Applicant No. 1 alleging profiteering in respect of supply of “Sanitary Napkins” (hereinafter referred to as the product) by the Respondent. 2. The application was examined by the Standing Committee on Anti-profiteering in its meeting held on 06.09.2018, and it was decided, to refer the matter to the Director General of Anti-Profiteering (DGAP) to initiate detailed investigation in the matter. 3. The DGAP after completing the investigation has submitted his report under Rule 129 (6) of CGST Rules, 2017 on 02.04.2019 for the period 01.07.2018 to 30.09.2018. 4. The DGAP in his report has stated that a notice under Rule 129 of the CGST Rules, 2017 was issued on 15.10.2018, calling upon the Respondent to reply as to whether he admitted that the benefit of reduction in GST rate had not been passed on to the recipients by w....
Download Full Judgement :
12
Oct
S
M
T
W
T
F
S
13 Oct

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter July - Sep 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Sep 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Sep 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Oct

☑ Quarterly | CMP-08

CMP-08 for Quarter July - Sep 2024 (For Composite Taxpayers - Rule 62).

20 Oct

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Sep 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Sep 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Oct

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter July - Sep 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Oct

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter July - Sep 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Oct

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Apr - Sep 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

28 Oct

☑ Monthly | GSTR-11

GSTR-11 for the m/o Sep 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Oct

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Oct - Dec 2024 (Rule 61A)