Anti-Profiteering Indirect Taxes NAA Order issued for case no.29/2019: “Glass Kit Hood Electric Chimney” by not passing on the benefit of GST rate reduction from 28% to 18%.
BEFORE THE NATIONAL ANTI-PROFITEERING AUTHORITY UNDER THE CENTRAL GOODS & SERVICES TAX ACT, 2017
|Date of Institution||15.02.2019|
|Date of Order||06.05.2019|
In the matter of:
I. Kerala State Screening Committee on Anti-Profiteering.
2. Director General of Anti-Profiteering, Indirect Taxes & Customs, 2nd Floor, Bhai Vir Singh Sahitya Sadan, Bhai Vir Singh Marg, Gole Market, New Delhi-110001.
M/S TTK Prestige Ltd., 11th Floor, Brigade Towers, 135, Brigade Road, Bangalore, Karnataka- 560025.
1. sh. B. N. Sharma, Chairman
2. Sh. J. C. Chauhan, Technical Member
3 Ms. R. Bhagyadevi, Technical Member
4 Sh Amand Shah, Technical Member
I. None for the Applicant No. I.
2. Sh. Bhupender Goel, Assistant Director (Costs) and Sh. Rana Ashok Rajnish, Assistant Commissioner for the Applicant No. 2.
3. Sh. K. Shankaran, Director and Sh. C. Chandramohan, General Manager for the Respondent.
1. This Report, dated 05.12.2018, has been received by this Authority from the Director General of Anti Profiteering (DGAP) under Rule 129 (6) of the Central Goods and Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Applicant No. I
vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering alleging profiteering by the Respondent on the supply of “Glass Kit Hood Curved Black-90 Cm GHK 900CS Electric Chimney” (here-in referr to as the product) by not passing on the benefit of GST rate red n from 28% to 18% w.e.f. 15.11.2017, vide Notification No. 41/2017-
compelled them to pay additional GST on the increased price through the incorrect tax invoices which would have otherwise resulted in further benefit to the customers which he had failed to pass on. It is
also established from the record that the Respondent has deliberately and consciously acted in contravention of the provisions of the CGST Act, 2017 by issuing incorrect invoices which is an offence under Section 122 (l) (i) Of the above Act. Hence, he is liable for imposition of penalty under the above Section read with Rule 133 (3) (d) of the CGST Rules, 2017. In the interest of natural justice, notice may be issued to the Respondent to show cause as to why penalty should not
be imposed on him.
24. A copy of this order be sent to the Applicants and the Respondent free Of cost. File of the case be consigned after completion.
(B. N. Sharma) Chairman
(J. C. Chauhan) Technical Member
(R. Bhagyadevi) Technical Member
(Amand Shah) Technical Member
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