Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Versus M\/s Amway India Enterprises Private Limited,
GST
2018 (10) TMI 1614 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (19) G. S. T. L. 509 (N. A. P. A.)
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 29-10-2018
12\/2018
GST
SH. B.N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, SMT. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER
\nPresent:-
\nNone for the Applicant No. 1.
\nSh. Anwar Ali, Additional Commissioner for the Applicant No. 2.
\nSh. K. V. Hariharan, CFO, Sh. Abraham Ninan, Sr. Manager (Taxation) and Sh. Sudhir Mishra, Assistant Manager (Taxation) for the Respondent.
\nORDER
\n1. This report dated 30.07.2<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated 09.05.2018, 21.05.2018 and 09.07.2018, the Applicant No. 1 at the available Email Id, was requested to provide the name and address of the supplier against whom the complaint was made, and to provide the pre-GST and post-GST amount charged by the supplier and the invoices evidencing the same, however no reply was received from the Applicant No. 1. He has also stated that the above Applicant was also contacted on the phone number available in his application and he had provided a new email id, on which he was again requested to send the details however, no reply was received from him. The Applicant No. 2 has further stated that the Respondent was a direct selling Company with more than 5,50,000 ABOs and was selling about 140 products co<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , the Applicant No. 1 did not appear. The Applicant No. 2 was represented by Sh. Anwar Ali, Additional Commissioner and the Respondent was represented by Sh. K. V. Hariharan, CFO, Sh. Abraham Ninan, Sr. Manager (Taxation) and Sh. Sudhir Mishra, Assistant Manager (Taxation). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Versus M\/s Amway India Enterprises Private Limited,GST2018 (10) TMI 1614 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (19) G. S. T. L. 509 (N. A. P. A.)NATIONAL ANTI-PROFITEERING AUTHORITY – NAPADated:- 29-10-201812\/2018 GSTSH. B.N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, SMT. R. BHAGYADEVI, TECHNICAL … Continue reading “Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Versus M\/s Amway India Enterprises Private Limited,”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14742","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14742"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14742\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. The Respondent vide his written submission dated 26.09.2018 has inter-alia stated that the Applicant No. 2 in his report dated 30.07.2018 had not recommended initiation of proceedings against him under section 171 of the CGST Act, 2017 as there was no specific evidence of profiteering against him. Amongst other things, he has also stated that the above Applicant had also recommended that no meaningful investigation could be conducted against him. He has further state<\/p>\n
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