DGAP investigation not illegal if Benefit of Tax Reduction Not Passed within Prescribed Period of 2 Months

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” whic

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