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RAHUL SHARMA, M/S. LOCAL CIRCLE INDIA PVT. LTD. vs. M/S. BAJAJ ELECTRICALS LIMITED
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Petitioner / Applicant

RAHUL SHARMA, M/S. LOCAL CIRCLE INDIA PVT. LTD.
Respondent M/S. BAJAJ ELECTRICALS LIMITED
Court

NAA (National Anti Profiteering Authority)

Date Mar 4, 2020
Order No.

11/2020

Citation 2020(3) TaxReply 1276
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ORDER

ORDER 1. The present Report dated 06.09.2019, has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The facts of the case are that an application dated 05.02.2019 was filed before the Standing Committee on Anti-profiteering under Rule 128 of the CGST Rules, 2017, by the Applicant No. 1, against the Respondent alleging profiteering by the Respondent in respect of supply of “Bajaj Majesty MX 20 Steam Iron” (hereinafter referred to as the product). Applicant No. 1 further stated that the Respondent increased the MRP of the product from ₹ 1099/- to ₹ 1405/- or ₹ 1520/-, when the GST rate was reduced from 28% to 18% w.e.f. 27.07.2018, vide Notification No. 18/2018-Central Tax (Rate) dated 26.07.2018. Applicant No. 1 thus submitted that the Respondent did not pass on the benefit of reduction in the GST rate from 28% t....
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