2019 (2) TMI 738

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....11.2018 after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-profiteering, vide the minutes of it's meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of "Shirts" (Design 689), by not passing on the benefit of reduction in the rate of tax at the time of implementation of the CST w.e.f. 01.07.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of Central Goods and Service Tax Act, 2017. In this regard, the Kerala State Screening....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... contravened and the allegation of profiteering by the Respondent was not established 5. The above Report was considered by the Authority in it's meeting held on 13.11.201d and it was decided that since there was no complainant/other applicant in this case, the Kerala Screening Committee be asked to appear before the Authority. Kerala Screening Committee was given three opportunities to plead the case on 28.11.2018, 08.01.2019 and 28.01.2019 but none appeared on the stipulated dates. 6. The Applicant No. I i.e. the Kerala State Screening Committee, vide its letter dated 25.01.2019 has observed that the Impact Shirts were exempted from the Central Excise Duty vide Notification No. 30/2004- CE dated 09.07.2004 but in this transaction, C....