Increase in MRP post GST Reduction is violation of Anti-profiteering law

Shri R. K. Gupta Vs. Ms Abbott Healthcare Pvt. Ltd. (NAA) The brief facts of the present case are that an application dated 22.01.2018 was filed by the Applicant No. 1 before the Standing Committee constituted under Rule 128 of the above Rules alleging that the Respondent No. 1 had not passed on the benefit of reduction in the rate of tax as he had increased the MRP of “‘Melaglow Rich (Niacinamide) Depigmentation & Glow Restoration Cream (here-in-after referred to as the product) from Rs. 365/- to Rs. 415/- per unit post implementation of the GST. He had also submitted an image...