Johnson Product dealer guilty of profiteering for not reducing price despite Tax Reduction: NAA

Director General of Anti-Profiteering Vs J. P. and Sons (National Anti-Profiteering Authority) The brief facts of the present case are that the Standing Committee vide the minutes of it’s meeting dated 13.04.2018 had requested the DGAP to initiate investigation under Rule 129 (1) of the CGST Rules, 2017 on the allegation that the Respondent had not passed on the benefit of tax reduction from 28% to 18%, granted by the Central and the State Governments w.e.f. 15.11.2017 by maintaining the same Maximum Retail Prices (MRPs) which he was charging before the above date. in case of the two pro...