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SHRI M. SRINIVAS vs. M/S. VIJETHA SUPERMARKETS PVT. LTD.
(National Anti Profiteering Authority)
B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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| Petitioner / Applicant | SHRI M. SRINIVAS |
| Respondent | M/S. VIJETHA SUPERMARKETS PVT. LTD. |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | Jun 26, 2020 |
| Order No. |
34/2020 |
| Citation | 2020(6) TaxReply 2590 |
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1 The present Report dated 23.12.2019, 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 brief facts of the case are that the Applicant No. 1 had filed an application alleging profiteering by the Respondent in respect of the product “Frozen Green Peas” supplied by him. The Applicant had alleged that the Respondent had not reduced the selling price of the “Frozen Green Peas”, when the GST rate was reduced from 5% to Nil w.e.f. 01.01.2019 with denial of Input Tax Credit, vide Notification No. 25/2018-Central Tax (Rate) dated 31.12.2018. 2. The DGAP has stated in his Report that the above application was examined by the Standing Committee on Anti-profiteering in its meeting held on 15.05.2019, whereby it was decided to refer the same to the DGAP to conduct a detailed investigation in the matter in ter....
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