Anti –Profiteering- Dealer cannot escape Responsibility on the ground that he does not have control over pricing

Kerala State Screening Committee on Anti-Profiteering Vs M/s Win Win Appliances (National Anti-Profiteering Authority) The Respondent has vehemently argued that he had no control on the fixing of the base price as well as the MRP as they were fixed by the manufacturer through the software which he was bound to follow as per the terms of the agreement executed by him with the above Company. However, it is apparent from the record that the Respondent is duly registered under the CGST/SGST Act, 2017 and he was hence bound to follow the Notification No. 41/2017 dated 14.11.2017 when the rate of GS...