Seller guilty of not passing ITC Benefit to Customers on Sanitary Napkin

Sh. Sandeep Puri Vs M/s. Johnson & Johnson (National Anti-Profiteering Authority) The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017, an Application was filed by the Applicant No.1 and 2 before the Standing Committee on Anti-Profiteering after detailed study conducted by the Applicants to analyse the impact of reduction in the GST rate on “Sanitary Napkin” from 12% to Nil w.e.f 27.07.2018, vide Notification No. 19/2018-Central Tax (Rate) dated 26.07.2018 against Respondent no. 1 and Respondent No. 2 alleging that both th...