Rahul Sharma Vs Portronics Digital Pvt. Ltd
Date: July 20, 2022
Subject Matter
Portronics Digital Pvt. Ltd guilty of profiteering for not passing on the benefit of tax reduction to the customers
Summary
It has been established that the Respondent has increased the base price of the product i.e. Power Bank, despite the reduction in the GST rate from 28% to 18% during the period 01.01.2019 to 31.03.2019. Thus, the benefit of reduction in the GST rate…
1. A Report dated 30.08.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (COST) Rules, 2017. The brief facts of the case are that an application dated 26.02.2019 was filed before the Standing Committee on Anti-profiteering, under Rule 128 of the COST R…