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KALYAN CHAKRAVARTHY, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHER vs. PRATHIMA MULTIPLEX PVT. LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Kalyan Chakravarthy
Res. Counsel
Raghavendra Babu
R.p. Malladi

Petitioner / Applicant

KALYAN CHAKRAVARTHY, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHER

Respondent PRATHIMA MULTIPLEX PVT. LTD
Court

NAA (National Anti Profiteering Authority)

Date May 12, 2022
Order No.

12/2022

Citation

2022(5) TAXREPLY 5839

Original Order
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ORDER

1. A Report dated 26.11.2020 had been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Applicant No. 1 filed application before the National Anti- profiteering Authority under Rule 128 (1) of the CGST Rules, 2017 with respect to supply of “Sevices by way of admission to exhibition of cinematography films”. 2. Vide his Report, the DGAP has reported that Applicant No. 1 had alleged that the Respondent did not pass on the benefit of reduction in the GST rate on “Services by way of admission to exhibition of cinematograph films” which were reduced w.e.f. 01.01.2019, vide Notification No. 27/2018- Central Tax (Rate) dated 31.12.2018 by way of commensurate reduction in price, in terms of Section 171 of the CGST Act, 2017 and instead, increased the base price to maintain the sam....

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25 May

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PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).