Case Law Details
Director General of Anti-Profiteering Vs J.P. and Sons (NAA)
NAA has observed that the Respondent, M/s J.P. and Sons was a distributor of M/s Johnson & Johnson Pvt. Ltd. The Authority finds that M/s Johnson & Johnson Pvt. Ltd. was investigated by the DGAP for allegations of profiteering is as much he has not passed on the benefit: of reduction of GST rate after the said Notification dated 14.11.2017 and the Authority has found him violating the provisions of Section 171 of the CGST Act, 2017 for the products sold by him for the period from 15.11.2017 to 31.12.2018, and, this Authority vide Order No. 77/2019 dated 23.12.2019, has also confirmed profiteering to the tune of Rs. 230,40,74,132/- against M/s Johnson & Johnson Pvt. Ltd. for the period from 15.11.2017 to 31.12.2018.
In view of the above facts, wherein the period of investigation of the Respondent i.e. 01.04.2018 to 30.11.2018 is overlapping with the Authority’s Order No. 77/2019 dated 23.12.2019, this Authority is of the opinion that the amount of profiteering calculated against the Respondent may have been already calculated and confirmed against M/s Johnson & Johnson Pvt. Ltd. as the period of investigation in the present case is already covered in the period of investigation in case of M/s Johnson & Johnson Pvt. Ltd. and the products on which profiteering has been calculated in the present case, have been included in the case of M/s Johnson & Johnson Pvt. Ltd.
Based on the above reasons and without going into the merits of the other submissions filed by the Respondent at this stage and to avoid the duplication and doubling of confirming of profiteered amount, this Authority directs the DGAP to re-investigate/re-examine the matter and make sure whether the amount of profiteering calculated in the present case has already been considered in the case of M/s Johnson & Johnson Pvt. Ltd. or not, under Rule 133(4) of the CGST Rules, 2017
FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING AUTHORITY
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