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DIRECTOR GENERAL OF ANTI-PROFITEERING vs. M/S. GAURAV SHARMA FOOD INDUSTRIES
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING
Respondent M/S. GAURAV SHARMA FOOD INDUSTRIES
Court

NAA (National Anti Profiteering Authority)

Date Jul 16, 2020
Order No.

41/2020

Citation

2020(7) TAXREPLY 2712
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ORDER

1. The present Report dated 31.12.2019 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 01.07.2019 recommending a detailed investigation in respect of an application, originally examined by the Rajasthan State Screening Committee on Anti-profiteering under Rule 128 (2) 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 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 of tax reduction as he had increased the base prices of his products. Statement dated 07.02.2019 of Sh. Gaurav Sharma, Proprietor of the Respondent along with estimated cost....

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10 May

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