NAA : Dismisses application, No case of profiteering maintainable absent cogent and reliance evidence

National Anti-Profiteering Authority (NAA) dismisses application alleging violation of provisions of Section 171 of CGST Act, 2017 absent supply of details of products/invoices by applicant for purpose of investigation; Applicant filed a complaint alleging that Respondent had not passed on benefit of reduction in GST rates from 28% to 18% on selected items to its customers; Inspite of repeated requests, applicant failed to provide name and address of supplier against whom com...