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PAWAN SHARMA vs. SHARMA TRADING COMPANY
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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COUNSEL
Akshat Agarwal
Bhupender Goyal
COUNSEL
Subash Jain
Vishal Sharma

Petitioner / Applicant

PAWAN SHARMA
Respondent SHARMA TRADING COMPANY
Court

NAA (National Anti Profiteering Authority)

Date Sep 7, 2018
Order No.

6/2018

Citation 2018(9) TaxReply 153
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ORDER

1. This report dated 16.03.2018, has been received from the Applicant No. 2 i.e. Director General of Safeguards (DGSG) now re-designated as Director General Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 22.11.2017 was filed by the Applicant No. 1 before the Standing Committee, constituted under Rule 123 (1) of the above Rules, alleging that the Respondent had not passed on the benefit of reduction in the rate of tax by lowering the price of Vaseline VTM 400 ml. , (here-in-after referred to as the product) which he had purchased from the respondent, when the Goods and Services Tax (GST) was reduced from 28% to 18% on this product on 15.11.2017. He had also alleged that he had bought the above product from the Respondent @ ₹ 213.63/- per unit vide tax invoice No. GSA25066 on 26.09.2017 which included GST @ 28% and the Respondent had charged the same price when....
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