GSTAT Rejects Mechanical Price Comparison as DGAP Compared Average & Actual Prices Arbitrarily

DG Anti Profiteering Vs MRF Corporation Pvt. Ltd. (GSTAT) The proceedings arose under Section 171 of the CGST Act, 2017 and Rules 129 and 130 of the CGST Rules concerning allegations of profiteering against MRF Corporation Pvt. Ltd. The Directorate General of Anti-Profiteering (DGAP) submitted an investigation report dated 27.02.2020 alleging that the Respondent had not passed on the benefit of GST rate reduction from 28% to 18% effective from 27.07.2018. The erstwhile National Anti-Profiteering Authority (NAA), through Interim Order No. 37/2020 dated 11.12.2020, remanded the matter back to th...