Case LawOrder No. 28/2020
Rahul Sharma Vs Tanya Enterprises
- Court:
- National Anti-Profiteering Authority
- Date:
- May 19, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Tanya Enterprises profiteered on the supply of "Fogg Deo Fougere BX 150 ml"
Anti-Profiteering
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…
Judgement
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…