TMI Blog2019 (3) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... duction in his price, therefore, the Respondent cannot be held guilty under Section 171 of the above Act. The Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application filed by the above Applicants and the same is accordingly dismissed - decided against petitioner. - 18/2019 - - - Dated:- 13-3-2019 - 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 And Sh. Anwar Ali T.P., Additional Commissioner ORDER 1. The present Report dated 28.09.2018, has been received from the Applicant No. 2 i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also furnished the pre and post rate revision invoice-wise details in the table given below:- Period Pre 15.11.2017 Post 15.11.2017 1 Product Description A Paint (APL Woodtech Wood Stain Walnut 500ml) (HSN Code 3213 2 Invoice No. B KR1701108874 KR1701125329 3 Invoice Date C 08.11.2017 28.11.2017 4 Base price before discount per unit (Rs.) D 142 142 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into consideration which alleged profiteering by the Respondent. 6. The Authority vide its order dated 13.12.2018 had sent the DGAP's Report back to him for re-investigation on the above mentioned issue under Rule 133 (4) of the CGST Rules, 2017. 7. The DGAP vide his Report dated 01.01.2019 has submitted that as per the Annexure-6 of the minutes of the Kerala State Screening Committee's meeting dated 08.05.2018, profiteering had been alleged against the Respondent mentioned in column 4 of the said Annexure, when the GST rate was revised downwards w.e.f. 15.11.2017. He has also submitted that since the transactions relied upon in the Annexure-6 were between the manufacturer and the wholeseller or between the wholeseller and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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