2019 (3) TMI 751

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....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 case are that the Applicant No. 1, vide the minutes of its 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 "Paint (AP Woodtech Wood Stain Walnut 500ml (HSN Code 3213))" (here-in referred to as the product), by not passing on the benefit of reduction in the rate of tax of GST w.e.f. 15.11.2017. In this regard, the Applicant No. 1 had relied on two invoices issued by the Respondent, one dated 08.11.2017 (Pre-GST rate reduction) and the other dated 28.11.2017 (Post-GST rat....

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....rom 28% to 18% w.e.f. 15.11.2017, the Respondent had maintained the same base price post reduction, resulting in reduction in the cum-tax price from Rs. 175.40/- to Rs. 161.70/-. Thus, there was no contravention of Section 171 of the CGST Act, 2017 relating to profiteering, he has claimed. 5. The above Report was considered by the Authority in its meeting held on 03.10.2018 and it was decided that as there was no private applicant, the Applicant No. 1 may be asked to appear before the Authority o 31.10.2018. Smt. A. Shainamol, Additional Commissioner, SGST, Kerala appeared on behalf of the Applicant No. 1. During the hearing, it was noticed that in the DGAP's Report, the observations made in Annexure-6 of the Minutes of the meeting h....