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TaxReply India Pvt Ltd
Translate by TaxGPT: 

SHRI RAHUL SHARMA, M/S LOCAL CIRCLES INDIA PVT LTD. vs. M/S. XIAOMI TECHNOLOGY INDIA PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

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

Respondent M/S. XIAOMI TECHNOLOGY INDIA PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Feb 10, 2020
Order No.

05/2020

Citation

2020(2) TAXREPLY 1268

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Summarize this case by TaxGPT in

ORDER

ORDER 1. The present Report dated 28.08.2019 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 Standing Committee on Anti-Profiteering vide the minutes of its meeting held on 11.03.2019 had forwarded an application dated 21.02.2019 filed by the Applicant No. 1, to the DGAP. The Applicant No. 1 had stated in his application that the Respondent had resorted to profiteering in respect of supply of “Xiaomi-Ml Power Bank 2i Red (10000 mAh)” (hereinafter referred as said Power Bank”). The Applicant No. 1 had also alleged that the Respondent had maintained the same selling price for the said Power Bank despite reduction in the GST rate from 28% to 18% effected vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018, which came into force on 01.01.2019 and tha....

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