Case Law Details
P. V. Narayanan Vs MRF Corp. Ltd. (NAA)
The DGAP vide Para 15 of his Report dated 27.02.2020 has also stated that “as per the outward sales data submitted by the Noticee, it has been observed that approximately 90 products were not sold before 27.07.2018 and accordingly they are construed as new products launched by the Noticee post GST rate reduction and therefore, they have been kept out of the purview of anti-profiteering.” In this connection perusal of the Report dated 27.02.2020 of the DGAP shows that it has not been mentioned in it whether any effort was made to examine the details of the outward taxable supplies of the Respondent made during the previous months of May 2018, April 2018, March, 2018 and so on to confirm that the above 90 products have not been sold by the Respondent in the pre rate reduction period. These details were also not summoned by the DGAP vide NOI dated 25.06.2019. Therefore, the DGAP is required to conduct fresh investigation to ascertain that the above 90 product have been launched post 27.07.2018 and they have not been sold during the above period.
42. Based on the above findings and without going in to the other merits of the case, the Report dated 27.02.2020 furnished by the DGAP cannot be accepted and accordingly, the DGAP is directed to conduct further investigation on the issues mentioned above, as per the provisions of Rule 133 (4) read with Section 171 (2) of the above Act and submit fresh Report under Rule 129 (6).
FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING APPELLATE AUTHORITY
1. The present Report dated 27.02.2020 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that an application was filed before the Standing Committee on Anti-profiteering, under Rule 128 (1) of the CGST Rules, 2017 by the Applicant No. 1, alleging profiteering by the Respondent in respect of two products viz. “SP EP Primer Grey” and “Thinner for Finish” (here-in-after referred to as the subject goods). The above application was examined by the Standing Committee on Anti-Profiteering in its meeting held on 13.12.2018 and was forwarded to the DGAP for detailed investigation as per the provisions of Rule 129 (1), which was received by the DGAP on 02.05.2019. As complete information related to the complaint was not received by the DGAP along with the minutes of the meeting of the Standing Committee on Anti-profiteering, a letter bearing No. D-22011/AP/11/19/1232 dated 29.05.2019 was sent to the Assistant Commissioner (Anti-profiteering), Standing Committee to provide the complete details/information in respect of the application. The Assistant Commissioner (Anti-profiteering), Standing Committee vide his letter No. GST/Delhi North/ Anti-profiteering/Misc/01/2019/6153 dated 04.06.2019 had forwarded the complete information related to the application, which was received by the DGAP on 10.06.2019.
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