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HUSSAIN SHOAIB KOTHALIA AND OTHERS vs. SUBWEST RESTAURANT LLP (FRANCHISE OF M/S. SUBWAY SYSTEMS INDIA PVT. LTD.)
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N. SHARMA
J.C. CHAUHAN
AMAND SHAH
Pet. Counsel
---
Res. Counsel
Rakesh Kumar
Aneesh Mittal
Nikita Singh

Petitioner / Applicant

HUSSAIN SHOAIB KOTHALIA AND OTHERS
Respondent SUBWEST RESTAURANT LLP (FRANCHISE OF M/S. SUBWAY SYSTEMS INDIA PVT. LTD.)
Court

NAA (National Anti Profiteering Authority)

Date Dec 11, 2020
Order No.

99/2020

Citation

2020(12) TAXREPLY 5427
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ORDER

1. The present Report dated 27.12.2019 had been received from the Applicant No. 2, i.e. the Director General of Anti-Profiteering (DGAP), after a detailed investigation under Rule 129 (6) of the Central Goods and Service Tax (CGST) Rules, 2017. The brief facts of the case are that an application was filed by the Applicant No. 1 with the Maharashtra State Screening Committee on Antiprofiteering alleging profiteering in respect of restaurant service supplied by the Respondent despite the reduction in the rate of GST 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 not making a commensurate reduction in price, in terms of Section 171 of the CGST Act, 2017. 2. The aforesaid issue was examined by the Maharashtra State Screening Committee on Anti-profiteering which observed that the Respondent had not passed on the benefit to his customers on account of reduction in tax rate and forwarded the complaint to the Standing Committ....

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