TMI Blog2019 (3) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... port dated 28.09.2018 and accordingly, holds that the 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. - 13/2019 - - - Dated:- 1-3-2019 - Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member, Ms. R. Bhagyadevi, Technical Member And Sh. Amand Shah, Technical Member For the Applicant : Smt. A. Shainamol, Additional Commissioner, SGST, Kerala, Sh. Anwar Ali, Additional Commissioner, DG Anti-Profiteering ORDER 1. The brief facts of the case are that the Applicant No. 1, vide the minutes of its meeting held on 08.05.2018 had referred the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utiny of the two invoices issued by the Respondent, the pre post GST rate reduction sale invoice-wise details of the said product are furnished in the table below by the DGAP:- Table Description of the Product Pre-revision (Before 15.11.2017) Post-revision (After 15.11.2017) Difference in Price (Rs.) Invoice No./Date Tax Rate Base Price per Box Excluding GST (Rs.) Invoice no./Date Tax Rate Base Price per Box Excluding GST (Rs.) Ceramic Vitrified Tiles 600X600 Nano Series pre-I (HSN code 69072100 0651 dated 24.10.17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Report on 24.12.2018 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 Sooraj Tiles. The Report has also stated that Kerala GST officers had conducted enquiries from M/S Sooraj Tiles, Palakkad, Kerala and had procured the latter's purchase and sale invoices, however, as profiteering had been alleged against the Respondent the purchase invoices of M/S Sooraj Tiles have been relied upon, which were the sale invoices of the Respondent. 9. We have carefully con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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