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HARDCASTLE RESTAURANTS PVT. LTD. vs. UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , THE NATIONAL ANTI-PROFITEERING AUTHORITY, DIRECTOR GENERAL OF ANTI-PROFITEERING
(Bombay High Court)

Hon'ble Judges:

M.S. SANKLECHA
NITIN JAMDAR
Pet. Counsel
Rohan Shah
Divya Jeswant
Mayank Jain
Res. Counsel
Zoheb Hossain
J.b. Mishra

Petitioner / Applicant

HARDCASTLE RESTAURANTS PVT. LTD.

Respondent UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , THE NATIONAL ANTI-PROFITEERING AUTHORITY, DIRECTOR GENERAL OF ANTI-PROFITEERING
Court Bombay High Court
State

Maharashtra

Date Oct 1, 2019
Order No.

WRIT PETITION NO. 3492 OF 2018

Citation

2019(10) TAXREPLY 1894
Original Order
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ORDER

Rule. Rule is made returnable forthwith. Respondents waives service. Taken up for final disposal. 2. The Goods and Service Tax regime was introduced in the year 2017. Thereafter tax rates for certain items were reduced. The State noticed that the benefit of reduced tax rates was not being passed on to the consumers. For this purpose, the National Antiprofiteering Authority is constituted under section 171 of the Goods and Services Tax Act. The Authority can direct the registered persons to pass on such benefits to the consumers and if the beneficiary cannot be identified, to deposit it in a welfare fund. The Authority is empowered to levy penalty on the registered person and take further deterrent measures. One such order passed by the Authority against the Petitioner is the subject of challenge in this Petition. 3. The Petitioner No1-Hardcastle Restaurants is a private limited company. The Petitioner no.2 is the director. For convenience, they are referred in singular. Peti....

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