Case Law Details
Case Name : Ankit Kumar Bajoria Vs Hindustan Unilever Limited (National Anti-Profiteering Authority)
Related Assessment Year :
Courts :
National Anti-Profiteering Authority
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Ankit Kumar Bajoria Vs Hindustan Unilever Limited (National Anti-Profiteering Authority)
NAA held that Respondent Hindustan Unilever Limited (HUL) has resorted to profiteering being very well aware of the law and the rules which warranted him to pass on the benefit of GST rate reductions. Further he has also consciously and illegally recovered the excess realisation which was due to his RSs as ITC and thereby denied the benefit of tax reductions to the customers. He has further acted in conscious disregard of the obligation which was cast upon him to pass on the benefit of GST rate reductions....
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