Application filed by applicant requesting for action against respondent for alleged violation of provisions of section 171 on ground that respondent had not passed on benefit of reduction in GST rates from 28 per cent to 18 per cent on selected items to its customers/Amway Business Owners would not be maintainable as there was no cogent and reliance evidence of profiteering against respondent.
In absence of description of any product, name of supplier and any specific evidence of profiteering by respondent no further investigation could be conducted. Hence, no violation of provisions of section 171 had been found
NATIONAL ANTI-PROFITEERING AUTHORITY
Director General Anti-Profiteering, Central Board of Indirect taxes & Customs
v.
Amway India Enterprises (P.) Ltd.
J.C. CHAUHAN, SMT. R. BHAGYADEVI & AMAND SHAH, TECHNICAL MEMBER
CASE NO. 12 OF 2018
F.NO. 22011/NAA/62 OF 2018
OCTOBER 29, 2018
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