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Anti-profiteering provisions not apply in absence of reduction in tax rate
Case Law Details
- Case Name
- Kerala State Screening Committee on Anti-Profiteering Vs Director General Anti-Profiteering (National Anti-Profiteering Authority)
- Appeal Number
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- Date of Judgement/Order
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Kerala State Screening Committee on Anti-Profiteering Vs Director General Anti-Profiteering (NAA)
On perusal of the facts of the case and the details provided in the table given above in para 4 it is apparent that there was no reduction of tax with the introduction of GST. The DGAP on examining various facts has categorically mentioned that the invoices very clearly show that no VAT was levied and CST was also exempted prior to 01.07.2017. In fact the rate of tax has increased from Central Excise Duty 13.97 % to GST 28% w.e.f. 01.07.2017. Therefore, the allegation of profiteering is not sustai...
OFFHAND
The caption, – “Anti-profiteering provisions not apply in absence of reduction in tax rate” does not seem to have duly projected the point of issue/dispute in proper light For a better appreciation – to avoid any possible confusion – a close reading of the narration of the view taken in favour of the supplier should suffice
Any counter view possible ?