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DIRECTOR-GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS vs. HUNGRY EYES
(National Anti Profiteering Authority)

Hon'ble Judges:

B. N. SHARMA
J.C. CHAUHAN
AMAND SHAH
Pet. Counsel
---
Res. Counsel
Amit Kumar

Petitioner / Applicant

DIRECTOR-GENERAL OF ANTI-PROFITEERING, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Respondent HUNGRY EYES
Court

NAA (National Anti Profiteering Authority)

Date Dec 10, 2020
Order No.

82/2020

Citation

2020(12) TAXREPLY 5410
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ORDER

1. The present Report dated 29.01.2020 has been furnished by 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 case are that a reference was received by the DGAP from the Standing Committee on Anti-Profiteering on 02.05.2019 recommending a detailed investigation in respect of an application alleging profiteering in respect of restaurant service supplied by the Respondent (Franchisee of M/s Subway Systems India Pvt. Ltd.) after a prima-facie examination by the Maharashtra State Screening Committee on Anti-profiteering under Rule 128 (2) of the CGST Rules 2017. Vide the application, it has been alleged that the Respondent had increased the base prices of his products and had not passed on the benefit of reduction in the GST rate from 18% to 5% w.e.f. 15.11.2017 vide Notification No.46/2017-Central Tax (Rate) dated 14.11.2017 by way of commensurate reduction in prices, in terms of Sect....

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