9911796707
TMI Blog2019 (2) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.11.2018 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 Screenin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 it can be deducted. Moreover, there has been increase in the rate of inter-state tax as the CST was increased from 2% to 5% of IGST in respect of such sales. Therefore, the claim made by the Applicant No. I is misplaced and hence it cannot be accepted. 11. Based on the above discussions it implies that there was no reduction in the rate of tax on the above product w.e.f. 01.07.2017, hence the anti- profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted. Hence, we do not find any merit in the application filed by the above Applicants and accordingly the same is dismissed. 12.A copy of this order be sent to both the Applicants and the Respondent free Of cost. File of the case be consigned after comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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