In Absence of Clear-Cut Findings, NAA directed DGAP to Further Investigate

Director General of Anti-Profiteering Vs L’Oreal India Pvt. Ltd (National Anti-Profiteering Authority) Facts of the Case: The brief facts of the case are that it was alleged that the Respondent had not passed on the benefit of reduction in the rate of GST on the Fast Moving Consumer Goods (FMCGs) being supplied by him, when the rate of GST was reduced from 28% to 18% w.e.f. 15.11.2017. The issue of not passing on the benefit of tax reduction was examined by the Standing Committee on Anti-Profiteering under Rule 128 (1) of the above Rules and it was decided to refer the matter to the DGAP...