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PRINCIPAL COMMISSIONER & OTHERS vs. RANGA 70 MM.
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
ANIL AGRAWAL
SWETA KAKKAD
Pet. Counsel
---
Res. Counsel
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Petitioner / Applicant

PRINCIPAL COMMISSIONER & OTHERS
Respondent RANGA 70 MM.
Court

NAA (National Anti Profiteering Authority)

Date Sep 27, 2024
Order No.

10/2024

Citation

2024(9) TAXREPLY 11977
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ORDER

ORDER 1. The present Report dated 27.12.2019 had been received from the Director General of Anti-Profiteering (hereinafter referred to as the “DGAP”) on 27.12.2019 by the erstwhile National Anti-Profiteering Authority (hereinafter referred to as the “NAA”) after a detailed investigation under Rule 133 (4) of the Central Goods & Service Tax (CGST) Rules, 2017 (hereinafter referred to as the “Rules”). 2. Vide the above mentioned Report, the DGAP had stated:- a) That the applicant 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 where price of admission ticket is one hundred rupees or less” from 18% to 12% 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 Central Goods and Services Tax Act, 20....

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