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Case Name : Kerala State Screening Committee on Anti Profiteering Vs Whirlpool of India Ltd. (NAA)
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Kerala State Screening Committee on Anti Profiteering Vs Whirlpool of India Ltd. (NAA) NAA determines amount profiteered by Whirlpool  at Rs. 4,07,451/- and directed Whirlpool  to reduce the price of Refrigerator Whirlpool (HSN code 84182100) as per the provisions of Rule 133 (3) (a) of the CGST Rules, 2017, keeping in view the reduction in the rate of to so that the benefit of tax reduction is passed on to the recipient and also deposit the profiteered amount along with interest @ 18%. A show cause notice be issued to him to explain why the penalty under GST Act should not be imposed on him...
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