Case Law Details
Ritika Vohra Vs Jay Cee Chemists Pvt Ltd (NAA)
NAA held that Jay Cee Chemists Pvt Ltd did not pass on the benefit of exemption of GST on Sanitary Napkin’s amounting to Rs. 2048 to Customers.
Applicant No. 1 alleged that Jay Cee Chemists Pvt Ltd did not pass on the benefit of exemption of GST on Sanitary Napkin’s, vide Notification No. 19/2018 Central Tax (Rate) Dated 26.07.2018, by way of commensurate redaction in price, in terms of Section 171 of the Central Goods & Service Tax Act, Notification No. 19/2018 Central Tax (Rate) Dated 26.07.2018.
The Authority determines that the Respondent have profiteered by an amount of Rs. 2096:- as has been computed in Annexure – 21 of the DGAP report for exemption of GST w.e.f. 27.07.2018 and had not been passed on to his Recipients by way of commensurate reduction in micas of “Sanitary Napkins” during the period of investigation i.e. 27.07.2018 to 31.10.2020. Further. since the recipients of the benefit, as determined. other than the Applicant, are not identifiable, the Respondent is directed to deposit an amount of its. 2,094/- in two equal parts of Rs. 1047/-each in the Central Consumer Weill–ire Find and the Uttar Pradesh Consumer Wei ran.: Fund as per the provisions of Rule 133 (3) (e) of the CGST Rules 2017. along with interest payable ® 18% to be calculated from the dates on which the above amount was realized by the Respondent from, his recipients till the date of its deposit in the said fund. The Respondent is also directed to whim/pass on the benefit of Rs. 1.78 along with interest @18% as prescribed to the Applicant.
FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING AUTHORITY
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