NAA directs DGAP to Further Investigate Profiteered amount by Cloudtail India

Samit Chakraborty Vs Cloudtail India Pvt. Ltd. (NAA) Fact of the Case: The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct detailed investigation as per Rule 129 (1) of the above Rules on the allegation made by the Applicant No. 1 that the Respondent had not passed on the benefit of tax reduction from 12% to Nil which was notified vide Notification No.19/2018-Central Tax (Rate) dated 26.07.2018, in respect of the supply o “Stayfree Sanitary Napkins” w.e.f. 27.07.2018. The DGAP has...