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I.P SAJI, DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES AND CUSTOMS vs. INOX LEISURE PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N SHARMA
J.C. CHAUHAN
ANAND SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

I.P SAJI, DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES AND CUSTOMS
Respondent INOX LEISURE PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Dec 11, 2020
Order No.

95/2020

Citation

2020(12) TAXREPLY 5423
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ORDER

The present Report dated 31.01.2020 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation conducted under Rule 129 of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that a reference was received from the Standing Committee on Anti-profiteering from Applicant No. 1, alleging profiteering in respect of the supply of restaurant service despite a reduction in the rate of GST from 18% to 5% w.e.f. 15.11.2017. Vide his Application, the above Applicant had alleged that the Respondent had increased the base prices of his items and did not pass 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 Section 171 of the CGST Act, 2017. 2. The DGAP has reported that on receipt of the aforesaid reference from the Standing Committee on Anti-profiteering on 02.05.....

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