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SHRI S.C. GROVER vs. M/S. GARG KITCHEN COLLECTION
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Petitioner / Applicant

SHRI S.C. GROVER

Respondent M/S. GARG KITCHEN COLLECTION
Court

NAA (National Anti Profiteering Authority)

Date Mar 3, 2020
Order No.

10/2020

TR Citation 2020 (3) TR 1275
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ORDER

ORDER 1. This Report, dated 04.09.2019, has been received by this Authority from the Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods and Service Tax (CGST) Rules, 2017. The brief facts of the present case are that an application was received by the Standing Committee on Anti-Profiteering under Rule 128 of the CGST Rules, 2017 vide which the Applicant No. 1 had alleged profiteering in respect of the supply of ‘Sujata Mixer Grinder 900W’ (hereinafter referred to as the product) by the Respondent. The Applicant No. 1 had alleged that the Respondent had not passed on the benefit of reduction in the rate of GST on the impugned product supplied by him, although the rate of GST was reduced from 28% to 18% w.e.f. 27.07.2018 vide Notification no. 18/2018-Central Tax (Rate) dated 26.07.2018, by way of commensurate reduction in price, in terms of Section 171 of the CGST Act, 2017. 2. The above complaint was examined by the Standing Commi....
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