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DGAP investigation not illegal if Benefit of Tax Reduction Not Passed within Prescribed Period of 2 Months
Case Law Details
- Case Name
- Rahul Sharma Vs J. K. Helene Curtis Ltd. (NAA)
- Appeal Number
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- Date of Judgement/Order
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Rahul Sharma Vs J. K. Helene Curtis Ltd. (NAA)
Facts 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 a detailed investigation as per Rule 129 (1) of the above Rules on the allegation that M/s Raymond Ltd. had not passed on the benefit of tax reduction from 28% to 18% w.e.f. 15.11.2017 on “After-Shave Lotion Park Avenue Good Morning 50 ml” which was supplied to M/s Big Bazaar, Inderlok (M/s Future Retail Ltd.) on 08.11.2017 under Purchase Order No. 8114997697 with ...
