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STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING vs. PEPS INDUSTRIES PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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COUNSEL
A.shainamol
Anwar Ali
COUNSEL
Na

Petitioner / Applicant

STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING
Respondent PEPS INDUSTRIES PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date Dec 24, 2018
Order No.

22/2018

Citation 2018(12) TaxReply 323
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ORDER

1. The present report dated 27.09.2018, has been received from the Applicant No. 2 i.e. The Directorate 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 The Kerala State Screening Committee on Anti-Profiteering vide the minutes of it's meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of Peps Spring Koil Bornell Normal Maroon 75x60x6" Mattress (HSN Code 94042910), by not passing on the benefit of reduction in the rate of tax at the time of implementation of GST w.e.f 01.07.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017 In this regard, The Kerala State Screening Committee had relied on four invoices issued by the Respondent, two invoices were da....
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