2025 (10) TMI 1114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is of a letter dated 18.04.2019 of the Secretary, National Anti-Profiteering Authority (NAA), Standing Committee made a reference to Directorate General of Anti- Profiteering (DGAP) for conducting detailed investigation. in respect of supplies made by M/s Nirma Limited (hereinafter refers the Respondent). There was an allegation against the Respondent that it has not passed the commensurate benefi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs / Retailers by whatever name known? ii) Whether the Respondent has affixed stickers or stamped or online printed the reduced MRPs on the stock lying with him or his Dealers as on 15.11.2017 and thus passed on the benefit of tax reduction on it? iii) Whether the Respondent has charged 18% GST after rate reduction on the impacted SKUs after rate reduction? iv) On which ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e matter came up before the Competition Commission of India (CCI), the erstwhile authority having jurisdiction of the matters pertaining to Anti-profiteering. 8. The CCI vide its order dated 23.08.2024 directed the DGAP to re-investigate the matter in light of the judgment passed in Writ Petition (C) No. 7743/2019 by Hon'ble High Court of Delhi, dated 29.01.2024. 9. The DGAP conducted th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vention of the provision under section 171(1) of the CGST, Act, 2017 was found on the part of the respondent. 12. In this matter it is apparent that proceedings against Respondent were initiated on the basis of the letter dated 18.04.2019 of the Secretary, NAA. 13. In view of the foregoing facts and circumstances as referred above, it is apparent that the investigation was conducted by the D....