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SH. RAHUL SHARMA, M/S LOCAL CIRCLES INDIA PVT. LTD vs. M/S. SAMSONITE INDIA
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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COUNSEL
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Prateek P.shah
Nitin Vijaivergia

Petitioner / Applicant

SH. RAHUL SHARMA, M/S LOCAL CIRCLES INDIA PVT. LTD

Respondent M/S. SAMSONITE INDIA
Court

NAA (National Anti Profiteering Authority)

Date Apr 28, 2020
Order No.

22/2020

TR Citation 2020 (4) TR 1646
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ORDER

ORDER 1. The present Report dated 24.09.2019 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 case are that an application dated 30.07.2018 was filed before the Standing Committee on Anti-profiteering, under Rule 128 (1) of the CGST Rules, 2017, by the Applicant No. 1 alleging profiteering by the Respondent in respect of “American Tourister Sky Tracer HL Blue 68 cm Hard Trolley” which was being supplied by the Respondent. The Applicant No. 1 had alleged that the Respondent did not reduce the selling price of the above product when the GST rate was reduced from 28 % to 18% w.e.f. 15.11.2017, vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017 and he had kept the MRP of the above product unchanged at ₹ 9100/- and thus, the benefit of reduction in the GST rate was not passed on t....
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