Director General of Anti-Profiteering Vs Raj & Company
Date: December 27, 2018
Subject Matter
The legal obligation imposed upon distributors to pass on the benefit of GST rate reduction cannot be ignored only because they are not the manufacturers who control the prices.
Summary
GST rates have been reduced vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017 , with effect from 15.11.2017. The Respondent is a distributor who is duly registered under the above Act and hence the benefit of rate reduction was requir…
1. This report dated 08.08.2018, has been received from the Directorate 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 on the receipt of a reference dated 27.02.2018, where a complaint was filed with the Secretary National Anti-Profiteering Authority (NAA), alleging that certain major…