Kerala State Screening Committee on Anit-Profiteeing, Director General Anti-Profiteering Versus M/s Sudarsans, Kerala
GST
2019 (2) TMI 297 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – TMI
THE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 4-2-2019
07/2019
GST
Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member, Ms. R. Bhagyadevi, Technical Member And Sh. Amand Shah, Technical Member
For the Applicant No. 1. : None
For the Applicant No. 2 : Sh. Anwar Ali T. P., Additional Commissioner, DG Anti-Profiteeing
ORDER
1. The present report dated 31.10.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Servic
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dated 08.05.2017 (Pre- CST) and the other No.GB1772 dated 21.10.2017 (Post-CST).
2. The above application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGAP vide minutes of its meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017.
3. The DGAP has stated in his report dated 31.10.2018 that the “Shorts”(HSN Code 62034200), was exempted from Central Excise duty, vide Notification No. 30/2004-CE dated 09.07.2004 and attracted only VAT @ 5%. After implementation of the GST w.e.f. 01.07.2017, the tax rate of the above product was fixed 5%. The pre- GST & the post-GST sale invoice-wise details of the applicable tax rate and the base prices (excluding VAT or GST) of
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was not established.
5. The above Report was considered by the Authority in its meeting held on 13.11.2018 and it was decided that since there was no complainant/other applicant in this case, the Kerala Screening Committee be asked to appear before the Authority. Kerala Screening Committee was given three opportunities to plead the case on 28.11.2018, 08.01.2019 and 28.01.2019 but none appeared on the stipulated dates.
6. The Applicant No. 1 i.e. Kerala Screening Committee, Kerala vide its letter dtd. 25.01.2019 has observed that there is an increase of Rs. 42.22/- in the sales value of M/S Sudarsans, Kunnakulam during the post GST sale which as per Kerala Screening Committee is an instance of profiteering.
7. We have carefully consider
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