Case LawCASE NO. 6 OF 2018
Pawan Sharma Vs Sharma Trading Company
- Court:
- National Anti-Profiteering Authority
- Date:
- September 7, 2018
- Type:
- Anti-Profiteering
- Members:
- B.N. SHARMA, CHAIRMAN, J.C. CHAUHAN AND MS. R. BHAGYADEVI, TECHNICAL MEMBER
Subject
Suppliers liable to pay penalty for not passing GST rate cut benefits
Anti-Profiteering
Summary
An application dated 22.11.2017 was filed by the Applicant before the Standing Committee, constituted under Rule 123 (1) of the above Rules, alleging that the Respondent had not passed on the benefit of reduction in the rate of tax by lowering the pr…
Judgement
1. This report dated 16.03.2018, has been received from the Applicant No. 2 i.e. Director General of Safeguards (DGSG) now re-designated as Director General Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that an application dated 22.11.2017 was filed by the Applicant No. 1 before the Standing Co…