Case Law Details
Case Name : State Level Screening Committee on Anti-Profiteering, Kerala Vs M/s Ramraj Handlooms (NAA)
Related Assessment Year :
Courts :
National Anti-Profiteering Authority
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
State Level Screening Committee on Anti-Profiteering Vs M/s Ramraj Handlooms (NAA)
In this case there was no reduction in the rate of tax on ‘Little Stars Dhoti’ w.e.f. 01-07-2017 and that the rate of tax in the Post-GST era has also been increased from CST @ 2% to IGST @ 5%. therefore, the allegation of profiteering is not sustainable in terms of Section 171 of the CGST Act, 2017 as there has been no reduction in the rate of tax. As such, we do not find any merit in the application filed by the above Applicants and the same is dismissed.
FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITE...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
