Case LawCase No. 46/2019
Rahul Sharma Vs. H P India Sales Pvt. Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- July 4, 2019
- Type:
- Anti-Profiteering
Subject
No profiteering when there is no reduction in rate
Anti-Profiteering
Summary
The allegation of the Applicant No. 1 was that the Respondent had not passed on the benefit of rate reduction for the product “Computer Monitor of 19.5 inch” w.e.f. 01.01.2019. We find that there was no rate reduction in tax on the produc…
Judgement
1. The brief facts of the case are that an application dated 15 02 2019 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 alleging profiteering by the Respondent in respect of “HP V202b 19.5 inch Computer Monitor” (hereinafter referred to as the product) supplied by him. The Appli…