benefit of a reduction in the GST to consumers.
Chandigarh was the first city in the country where
District Magistrate Ajit Balaji Joshi issued an order
under Section 144 of the CrPC for ensuring compliance of
the notification.
In the complaint, Jagga said he purchased shoe polish
from the shop on December 20, 2017. The MRP of the
product was Rs 99 and the shop owner collected the same
amount from him. He said he was charged 28 per cent GST
on the item despite a reduction in the tax from 28 per
cent to 18 per cent on the item. He said the GST
Council, at its meeting held in Guwahati on November 10,
2017, had reduced the tax on the item and it was
notified by the government. He said instead of charging
Rs 91.26 (after the reduction of the tax), the shop
owner charged Rs 99 from him, which was a clear
violation of the law. He said charging an extra amount
Rs 7.76 was illegal. The SDM sought a reply from the
shop owner and found that the owner had violated the
order of the District Magistrate.
Lack of awareness no excuse
In the order, the SDM said the plea of the shop owner
that he was not aware of the notification was not
convincing and also not legally sustainable as the
notification was already displayed for the public.