Apoorve Talera Vs Litecon Industries Pvt. Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- April 13, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Litecon Industries profiteered on the supply of Fly Ash Blocks by denying the benefit of rate reduction from 12% to 5%
Summary
The Applicant had alleged that the Respondent did not pass on the benefit of reduction in the GST rate on Fly Ash Blocks from 12% to 5% w.e.f, 01.2019 notified vide Notification No. 24/2018- Central Tax (Rate) dated 31.12.2018 and instead increased t…
Judgement
1. The present Report dated 24.09.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017 . The brief facts of the case are that the Gujarat State Screening Committee on Anti-profiteering, vide its letter dated 22.02.2019 had forwarded an applicati…