Case Law Details
Case Name : Kerala State Screening Committee on Anti-Profiteering Vs Director General Anti-Profiteering (National Anti-Profiteering Authority)
Appeal Number : Case No. 14/2019
Date of Judgement/Order : 01/03/2019
Related Assessment Year :
Courts :
National Anti-Profiteering Authority
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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 DG
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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 ?