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DIRECTOR GENERAL OF ANTI-PROFITEERING vs. SUBWAY SYSTEMS INDIA PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
BHAGWANT SINGH BISHNOI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING
Respondent SUBWAY SYSTEMS INDIA PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jul 31, 2023
Order No.

08/2023

Citation

2023(7) TAXREPLY 8487
Original Order
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ORDER

ORDER The present Report dated 26.02.2021 has been received from the Director General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 133(5) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the National Anti-Profiteering Authority (NAA) vide its Order No. 14/2020 dated 11.03.2020 passed in the case of M/s. Le Reve Pvt. Ltd. had directed the DGAP to examine M/s. Subway Systems India Pvt. Ltd. for possible violation of Section 171 of the CGST Act, 2017 under Rule 133(5) of the CGST Rules, 2017 read with the provisions of Section 171 (2) of the CGST Act, 2017. 2. Para No. 39 of the Order No. 14/2020 passed in the case of M/s Le Reve Pvt. Ltd. is reproduced as follows:- “Furthermore, the DGAP vide his Supplementary Report dated 09.12.2019 has reported that M/s Subway Systems India Pvt. Ltd. (SSIPL) had also profiteered by charging royalty and advertisement expenses on the increased value of ....

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