Profiteering if benefit of reduction in the rate of tax/ additional ITC not passed to buyers

Shri Anil Sharma Vs Printing Machine Solutions (National Anti-Profiteering Authority) This Report dated 25.10.2019 has been received from the Applicant No. 2 i.e. 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 present case are that an application dated 29.09.2017 was filed before the Standing Committee on Anti-profiteering, by the Applicant No. 1, alleging profiteering in respect of the supply of a “Used Heidelberg Speed Master Offset Press with complete tools and accessories (Model S...