9911796707
TMI Blog2019 (4) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... allegation of profiteering is not sustainable - the provisions of Section 171 of the CGST Act, 2017, have not been contravened and there is no merit in the application forwarded by the Applicant No. 1 - application dismissed. - Case No. 24/2019 - - - Dated:- 3-4-2019 - SH. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present : - Smt. A. Shainamol, Additional Commissioner, SGST, Kerala for the Applicant No. 1. Sh. Anwar Ali, Additional Commissioner, DG Anti-Profiteering for the Applicant No. 2. Order 1. The brief facts of the case are that the Applicant No. 1, vide the minutes of it's meeting held on 08.05.2018 had referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived from the Standing Committee on Anti-profiteering along with the reference, the pre post GST rate reduction sale invoice-wise details of the said product, have been furnished in the table below by the DGAP:- Description of the Product Pre-revision (Before 15.11.2017) Post-revision (After 15.11.2017) Difference in Price Invoice No./Date Tax Rate Base Price per Box Excluding GST (Rs) Invoice No./Date Tax Rate Base Price per Box Excluding GST (Rs) Vitrified Tiles Super Nano Plus (HSN Code 69072100) GST/57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AP has submitted his report on 08.01.2019 under Rule 133(4) of the CGST Rules, 2017, and has stated that the present case was covered by Annexure-6 of the minutes of the meeting held by the Applicant No. 1, alleging profiteering by the manufacturer/wholesalers by the Respondent in pursuant to GST rate reduction w.e.f. 15.11.2017, in respect of supply of tiles to M/s. K J Granites and Tiles. Kerala GST officers had conducted enquiries with M/s. K J Granites and Tiles, Kattappana, Kerala and had procured the latter's purchase and sale invoices. However, as profiteering has been alleged against the Respondent the purchase invoices of M/s. K J Granites and Tiles have been relied upon, which were the sale invoices of the Respondent. 9. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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