Case LawORDER NO. 08/2018
Lifestyle International (P.) Ltd., In re
- Court:
- National Anti-Profiteering Authority
- Date:
- September 25, 2018
- Type:
- Anti-Profiteering
- Members:
- B.N. SHARMA, CHAIRMAN J.C. CHAUHAN, TECHNICAL MEMBER MS. R. BHAGYADEVI, TECHNICAL MEMBER
Subject
Benefit of reduced GST rate was not passed to customers on ‘Maybelline’ products by Lifestyle
Anti-Profiteering
Summary
An application dated 23.11.2017 was filed by the Applicant before the Standing Committee constituted under Rule 128 of the above Rules alleging that the Respondent had not passed on the benefit of reduction in the rate of tax by lowering the price of…
Judgement
1. This report dated 02.04.2018 has been received from the Applicant No. 2 i.e. Director General of Safeguards (DGSG), now re-designated as Director General of 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 23.11.2017 was filed by the Applicant No. 1 before the Standing…