Sh. Pushpak Chauhan Vs M/s Harish Bakers & Confectioners Pvt. Ltd
Date: December 7, 2018
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Subject Matter
Non reduction of Chocolate price after GST Rate reduction is Profiteering
Summary
From the perusal of the tax invoice dated 10.11.2017 issued by the Respondent in favour of the Applicant No. 1 that he had sold one unit of Nestle Munch Nuts 32 Gm. Chocolate at the base price of Rs. 15.63 and after levying GST @ 28% realised MRP of…
1. The present Report dated 18.06.2018 has been received from the Director General of Safeguards, now Director General of Anti-Profiteering (here-in-after referred to as the DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 . The brief facts of the case are that vide his application dated 29.11.2017 the Applicant No. 1 had complained t…