Case Law Details
Kerala State Screening Committee on Anti Profiteering Vs Whirlpool of India Ltd. (NAA)
NAA determines amount profiteered by Whirlpool at Rs. 4,07,451/- and directed Whirlpool to reduce the price of Refrigerator Whirlpool (HSN code 84182100) as per the provisions of Rule 133 (3) (a) of the CGST Rules, 2017, keeping in view the reduction in the rate of to so that the benefit of tax reduction is passed on to the recipient and also deposit the profiteered amount along with interest @ 18%. A show cause notice be issued to him to explain why the penalty under GST Act should not be imposed on him.
FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING APPELLATE AUTHORITY
1. The brief facts of the case are that the Applicant No.1, vide minutes of its meeting held on 08.06.2018 had referred a case to the Standing Committee on Anti-profiteering against the Respondent alleging profiteering or the supply of “Refrigerator Whirlpook FP313D PROTTON ROY MIRROR” HSN code 84182100) (hereinafter referred to as the product) by not passing on the benefit of reduction in the rate of tax w.e.t. 01.07 2017, by way of commensurate reduction in price: in terms of Section 171 of the Central Goods and Services Tax (CGST) Act, 2017. In this regard, the Applicant Na 1 had relied on two invoices issued by the Respondent, the details of which are furnished in the Table given below:-
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