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2019 (11) TMI 468

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..... rovisions of the Section 171 of the CGST Act is not maintainable. Application dismissed. - Case No. 54/2019 - Dated:- 6-11-2019 - SH. B. N. SHARMA, CHAIRMAN SH. J. C. CHAUHAN, TECHNICAL MEMBER MS. R BHAGYADEVI, TECHNICAL MEMBER SH. AMAND SHAH, TECHNICAL MEMBER Present:- None for the Applicant. None for the Respondent. None for the DGAP. ORDER 1. The present Report dated 11.06.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Standing Committee on Anti-Profiteering vide the minutes of its meeting held on 11.03.2019 had forwarded an applic .....

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..... and indicate the same in his reply to the Notice as well as furnish all supporting documents. The Respondent was also given an opportunity to inspect the non-confidential evidences/information furnished by the above Applicant during the period 15.04.2019 to 17.04.2019. However, the Respondent did not avail of the said opportunity. The Applicant No. 1 was also given an opportunity to inspect the non-confidential evidences/reply furnished by the Respondent on 20.05.2019 or 21.05.2019. However, the Applicant No. 1 also did not avail of the said opportunity. 3. The Respondent vide his submissions dated 09.04.2019 submitted his reply stating that he was dealing in trading of text books which fell under the HSN code 4901 and which had been exempt .....

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..... e DGAP in his Report has also stated that the above said book, falling under the category of Printed books, including Braille books was already exempted from GST w.e.f. 01.07.2017 and there was no reduction in the GST rate on the said product w.e.f 01.01.2019 and hence, the allegation of profiteering was completely misplaced. The DGAP has further claimed that as per the copies of the invoices submitted by the Respondent, it was observed that the Respondent had maintained the same base price during the entire period and had not charged GST on the base price and apparently there was no reduction in the GST rate on the above said book w.e.f. 01.01.2019. 7. Vide his Report, the DGAP further stated that Section 171(1) of the CGST Act, 2017 can b .....

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..... s or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. 11. In the present case, we observe that that the book Ragas in Hindustani Music: Conceptual Aspects (without cassette) deals with various conceptual aspects and various affinities in Ragas and analysis thereof. We observe that the invoices dated 24.09.2018 and 09.01.2019, issued by the Respondent in respect of supply of the said book Ragas in Hindustani Music: Conceptual Aspects (without cassette) to his buyers does not contain the HSN code, which is a requirement under the provisions of Section 31 of the CGST Act, 2017. We observe that the main allegation of the Applicant No. 1 is that the Respondent had maintai .....

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