Post of Mr. David James on how NAA processes orders
NAA has passed a verdict recently on a complaint against a proprietorship Company for not passing benefits to Buyers after gst rate was reduced from 28 to 18%. Case no is 25/2018.
Product is Garnier Nat Shade 3 manufactured by L'oreal India Pvt Ltd. A penalty of Rs 3L plus is imposed on the Supplier for not passing on rate reduction benefits. Verdict delivered after verifying all Returns filed by supplier to GST .
Detailed verdict is available at naa.gov.in, click on Orders from menu, select order 25/2018 and click download. It will open up in a browser window.
It is worth studying or at least browsing thru. It gives good understanding on the ways NAA handles complaints. more