Case LawCase No. 07/2022
Dr. Meenakshi Agrawal Vs S. R. Lifesciences
- Court:
- National Anti-Profiteering Authority
- Date:
- May 10, 2022
- Type:
- Anti-Profiteering
- Members:
- Amand Shah, Hitesh Shah, P K Singh
Subject
Medical Store guilty of Profiteering
Anti-Profiteering
Summary
The Respondent has acted in contravention of the provisions of Section 171 of the CGST Act, 2017, and has not passed on the benefit of reduction in the rate of tax to his recipients by commensurate reduction in the prices. Accordingly, the profiteere…
Judgement
1. The present Report dated 23.03.2020 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. 2017. The brief facts of the case are that the DGAP received a reference from the Standing Committee on Anti-profiteering on 09.10.2019 recommending a detailed investigation against the…