Meenakshi Agrawal Vs Rajkotia Medicare Pvt. Ltd

Date: August 31, 2022

Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): Amand Shah, P K Singh, Hitesh Shah
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Subject Matter

Distributor of products guilty of profiteering for not passing on the benefit of ITC reduction

Anti-Profiteering

Summary

The Applicant alleged that the Respondent increased the base prices of the subject goods in spite of GST rate reduction from 28% to 18 % vide Notification No. 41/2017 — Central Tax (Rate) dated 14.11.2017 w.e.f. 15.11.2017, indicating that the…

1. The present Report dated 28.01.2021 had been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case were that an application was filed by the Applicant No. 1 alleging profiteering by the Respondent No. 1 in respect of supply of three products namely “Juvederm Voluma with Lico…

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