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RAHUL SHARMA, M/S LOCAL CIRCLES INDIA PVT. LTD vs. J.K. HELENE CURTIS LTD. AND SHREE SAI KRIPA MARKETING
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Alpesh Dalal
Nirav Parekh
Tushar Mittal

Petitioner / Applicant

RAHUL SHARMA, M/S LOCAL CIRCLES INDIA PVT. LTD
Respondent J.K. HELENE CURTIS LTD. AND SHREE SAI KRIPA MARKETING
Court

NAA (National Anti Profiteering Authority)

Date May 11, 2020
Order No.

25/2020

Citation 2020(5) TaxReply 1667
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ORDER

ORDER 1. This Report dated 24.09.2019 has been received from 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 brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct a detailed investigation as per Rule 129 (1) of the above Rules on the allegation that M/s Raymond Ltd. had not passed on the benefit of tax reduction from 28% to 18% w.e.f. 15.11.2017 on “After-Shave Lotion Park Avenue Good Morning 50 ml which was supplied to M/s Big Bazaar, Inderlok run by M/s Future Retail Ltd., on 08.11.2017 under Purchase Order (PO) No. 8114997697 with MRP of ₹ 115/- per unit, on 19.12.2017 under PO No. 8115407972 with the same MRP of ₹ 115/- per unit and on 12.06.2018 vide PO No. 4518098598 again with the same MRP of ₹ 115/- per unit. 2. The DGAP had issued Notice under Rul....
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