Case LawCASE NO. 10 OF 2018
Ankur Jain Vs Kunj Lub Marketing (P.) Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- October 8, 2018
- Type:
- Anti-Profiteering
Subject
Maggi noodles dealer guilty of profiteering Rs 90,778
Anti-Profiteering
Summary
The base price of the product was Rs.3.96/- per pack before 15.11.2017 which was increased to Rs. 4.17/- per pack by the Respondent after the rate of tax on the product was reduced from 18% to 12% vide Notification dated 14.11.2017 and the product wa…
Judgement
1. An application through email dated 29.11.2017 was filed before the Standing Committee on Anti-profiteering under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 by the Applicant No. 1 stating that he had purchased Maggi Noodle packs, each weighing 35 Gms., having Maximum Retail Price (MRP) of Rs. 5/- (here-in-after referred to as "the product") from the Respond…