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DEPUTY COMMISSIONER OF STATE TAX AND OTHERS vs. DOUGH MAKERS INDIA PVT. LTD AND OTHER
(National Anti Profiteering Authority)

Hon'ble Judges:

B. N. SHARMA
AMAND SHAH
NAVNEET GOEL
Pet. Counsel
---
Res. Counsel
Rakesh Kumar
Aneesh Mittal
Unmesh Bhatija

Petitioner / Applicant

DEPUTY COMMISSIONER OF STATE TAX AND OTHERS
Respondent DOUGH MAKERS INDIA PVT. LTD AND OTHER
Court

NAA (National Anti Profiteering Authority)

Date Mar 12, 2021
Order No.

01/2021

Citation

2021(3) TAXREPLY 5428
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ORDER

1. The Present Report dated 28.08.2019 was received from Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that a reference was received from the Standing Committee on Anti-Profiteering on 27.03.2019 by the DGAP, to conduct a detailed investigation in respect of an application (originally examined by the Maharashtra State Screening Committee on Anti-profiteering) filed under Rule 128 of the CGST Rules 2017, alleging profiteering in respect of restaurant service supplied by the Respondent No. 1 (Franchisee of Respondent No. 2) despite the reduction in the rate of GST from 18% to 5% w.e.f. 15.11.2017. It was alleged that Respondent No. 1 has increased the base prices of his products and has not passed on the benefit of reduction in the GST rate from 18% to 5% w.e.f. 15.11.2017, affected vide Notification No. 46/2017-C....

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