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AVANTI PATEL vs. M/S. STARBUCKS COFFEE
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Gayatri
Res. Counsel
Nikhli Chandrana
Arun Ramachandran
Pratik Jain

Petitioner / Applicant

AVANTI PATEL
Respondent M/S. STARBUCKS COFFEE
Court

NAA (National Anti Profiteering Authority)

Date Oct 28, 2020
Order No.

66/2020

Citation

2020(10) TAXREPLY 3493
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ORDER

1. The brief facts of the present case are that under Rule 128 (1) of the Central Goods and Services Tax (CGST) Rules, 2017, an application was filed by the Applicant No. 1 against the Respondent before the Standing Committee on Anti-profiteering alleging that the Respondent had not passed on the benefit of reduction in the GST rate on restaurant service when it was reduced from 18% to 5% w.e.f. 15.11.2017 without benefit of ITC and he had increased the base prices of the food items sold by him and applied 5% GST thereon, by either maintaining the pre-rate reduction selling prices or even increasing them in the post-rate reduction period and thus he had resorted to profiteering. In support of her allegation, the above Applicant had submitted copies of tax invoices dated 11.11.2017 and 15.11.2017 vide which she had purchased “Short Capuccino” from the Respondent. 2. The application was examined by the Standing Committee on Antiprofiteering in its meeting held on 02.07....

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