9911796707
TMI Blog2018 (12) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Ms. A. Shainamol, Additional Commissioner, SGST, Kerala for the Applicant No. 1. Sh. Anwar Ali T. P. Additional Commissioner for the Applicant No. 2. ORDER 1. The present report dated 27.09.2018, has been received from the Applicant No. 2 i.e. The Directorate General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee had relied on four invoices issued by the Respondent, two invoices were dated 30.06.2017 & 15.06.2017 (Pre-CST) and two invoices were dated 21.07.2017 & 09.08.2017 (Post-CST). 2. The above reference was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of it's meeting dated 02.07.2018 for detailed investigation under Rule 129 (1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 09.08.2017 28% 7,986 693 C/002255 dated 15.06.2017 2% 12.5% 7,293 C/003495 dated 21.07.2017 28% 7,643 350 4. After scrutiny of the above four invoices issued by the Respondent, the DGAP has intimated that there was an increase in the rate of tax on the product "Peps Spring Koil Bornell Normal Maroon 75X60X6" Mattress" from 14.5% (2%+12.5%) (wrongly shown as 14.75 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mol, Additional Commissioner, SGST, Kerala appeared on behalf of the Applicant No. 1. During the hearing she agreed with the report submitted by the DGAP. 6. We have carefully examined the report of the DGAP and the documents placed on record and find that the only issue that need to be dwelled upon in as to whether there is a case of reduction in the rate of tax and whether the provision of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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