Fact of case: The Applicant No. 1 through his email dated 22.11.17, mentioning neither his name nor the contact address, had alleged profiteering against the Respondent. The above Applicant in his initial complaint had informed that the Respondent had not passed on the benefit of reduction in the GST rates from 28% to 18% on selected items to its Customer or Amway Business Owners (ABOs). He has also stated that the above Application was also contacted on the phone number available in his application and a new email id, on which he was again requested to send the details however, no reply was received from him.
Held: In this case, the National Anti-Profiteering Authority held that Applicant No. 1 had neither provided the description of the items nor provided any of the details of the supplier or any evidence evidencing the respondent being indulged in profiteering and therefore, in the absence of such evidences no further investigation could be conducted. Hence, no violation of provisions of Section 171 of the CGST Act 2017 had been found.
Citation: [2018] 98 taxmann.com 443 (NAA)