Anti-Profiteering — Applicant No. 1 that the Respondent had not passed on the benefit of tax reduction from 12% to Nil which was notified vide Notification No.19/2018-Central Tax (Rate) dated 26.07.2018, in respect of the supply of "Stayfree Sanitary Napkins" w.e.f. 27.07.2018.
Based on the above discussion the preliminary objections raised by the Respondents have been found to be incorrect and untenable and hence the same cannot be accepted. However, these findings shall have no effect on the other merits of the preset case which have not been considered in this order. The final order in these proceedings shall be passed after considering all the other pleadings relied upon by the Respondent and the Applicants. — Samit Chakraborty Vs. Cloudtail India (P.) Ltd.  21 TAXLOK.COM 042 (NAPA)