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RAHUL SHARMA, M/S. LOCAL CIRCLES (I) PVT. LTD. vs. M/S. RECKITT BENCKISER INDIA PVT. LTD. AND M/S. AFFINITI ENTERPRISES
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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COUNSEL
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Kanika Bansal
Rajesh Jha
Aditya Gupta

Petitioner / Applicant

RAHUL SHARMA, M/S. LOCAL CIRCLES (I) PVT. LTD.
Respondent M/S. RECKITT BENCKISER INDIA PVT. LTD. AND M/S. AFFINITI ENTERPRISES
Court

NAA (National Anti Profiteering Authority)

Date Mar 19, 2020
Order No.

20/2020

Citation 2020(3) TaxReply 1284
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ORDER

ORDER 1. The present Report dated 19.09.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Applicant No. 1 had filed application dated 30.07.2018 (Annexure-1 of the Report) before the Standing Committee on Anti-profiteering stating that the Respondent No. 1 had resorted to profiteering in respect of supply of “Dettol HW Liquid Original 900 ml” and had also alleged that the Respondent No. 1 had not passed on the benefit of reduction in the GST rate from 28% to 18% w.e.f. 15.11.2017, vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017 and instead, increased the base price of the above product. The above Applicant also stated that the Respondent No. 1 had supplied “Dettol HW Liquid Original 900 ml” to M/s Big Bazar, Inderlok on 07.11.2017 un....
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