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DEPUTY COMMISSIONER OF STATE TAX vs. M/S. LE REVE PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Girish Gulsanlal Behel
Vishal Khandelwal
Amit Kumar Mittal

Petitioner / Applicant

DEPUTY COMMISSIONER OF STATE TAX
Respondent M/S. LE REVE PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Mar 11, 2020
Order No.

14/2020

Citation

2020(3) TAXREPLY 1278
Original Order
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ORDER

ORDER 1. The Present Report dated 09.09.2019, received on  12.09.2019 by this Authority has been furnished by the Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP). 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 recommending a detailed investigation in respect of an application, originally examined by the Maharashtra State Screening Committee on Anti-profiteering. The Applicant No. 1 has filed the application under Rule 128 of the CGST Rules 2017, alleging profiteering in respect of restaurant service supplied by the Respondent (Franchisee of M/s Subway Systems India Pvt. Ltd.). In the application, it was alleged that despite the reduction in the rate of GST from 18% to 5% w.e.f. 15.11.2017, the Respondent had not passed on the commensurate benefit since he had increased the base prices of hi....

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