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2018 (10) TMI 1614 - NAPA - GSTProfiteering - benefit of reduction in the GST rates not passed to customers - Amway Business Owners (ABOs). - Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 - Held that:- The Applicant No. 1 had not supplied details of the products or the invoices vide which he had bought them from the Respondent inspite of repeated requests made by the Applicant No. 2 and therefore, the investigation conducted in the allegation levelled by the Applicant No. 2 against the Respondent could not establish profiteering for want of cogent and reliable evidence and hence no violation of the provisions of Section 171 of the CGST Act 2017 has been found in this case - There are no violation of provisions - application dismissed.
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