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Distributor Liable for Profiteering ₹3.31 Lakh in L’Oreal Cosmetics Case: GSTAT
Case Law Details
- Case Name
- DGAP Vs Raj & Co (GST Appellate Authority)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- GST Appellate Authority
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Table of Contents▸
DGAP Vs Raj & Co (GST Appellate Authority)
Background
Key Arguments
Judicial Precedents Considered
Findings of the Tribunal
Order
DGAP Vs Raj & Co (GST Appellate Authority)
The Principal Bench of the GST Appellate Tribunal (GSTAT) dealt with an anti-profiteering case concerning M/s Raj & Company, a distributor of M/s L’Oreal India Pvt. Ltd. The issue was whether the distributor profiteered ₹3,31,879 by not passing on the benefit of GST rate reduction on cosmetics products from 28% to 18% with effect from 15.11.2017, during the period 01.04.2018 to 31...
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