Ritika Vohra Vs Jay Cee Chemists Pvt Ltd
Date: July 27, 2022
Subject Matter
Jay Cee Chemists Pvt Ltd guilty of profiteering for not passing on the benefit of exemption of GST on Sanitary Napkins
Summary
The Respondent have profiteered by an amount of Rs. 2096 as the exemption of GST w.e.f. 27.07.2018 and had not been passed on to his Recipients by way of commensurate reduction in price of “Sanitary Napkins” during the period of investiga…
1. The present Report dated 02.09.2021 had been received from the Applicant No. 2 i.e. the DGAP (DGAP) after detailed investigation under Rule 12901 of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case were that an application was tiled before the Standing Committee on Anti- profiteering. under Rule 128 of the CGST Rules , 2017 by the Applicant…