Rahul Sharma Vs Tanya Enterprises
Date: May 19, 2020
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): B N Sharma, J C Chauhan, Amand Shah
Subject Matter
Tanya Enterprises profiteered on the supply of "Fogg Deo Fougere BX 150 ml"
Summary
1. The Central Government, on the recommendation of the GST Council, had reduced the GST rate on the impugned good “Fogg Deo Fougere BX 150 ml” from 28% to 18% e.f. 15.11.2017, vide Notification No. 41/2017 – Central Tax (Rate) date…
1. This Report dated 24.09.2019 has been received from the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct a detailed investigation as per Rule 1…