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PRINCIPAL COMMISSIONER, MEDCHAL COMMISSIONERATE AND OTHERS vs. LAXMI KALA MANDIR 70MM THEATRE
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

PRINCIPAL COMMISSIONER, MEDCHAL COMMISSIONERATE AND OTHERS
Respondent LAXMI KALA MANDIR 70MM THEATRE
Court

NAA (National Anti Profiteering Authority)

Date May 27, 2022
Order No.

17/2022

Citation

2022(5) TAXREPLY 5945
Original Order
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ORDER

1. The present Report dated 28.09.2020 has been received from Applicant No. 2, i.e. Director-General of Anti-Profiteering (DGAP), after a detailed investigation under Rule 129 of the Central Goods & Service Tax (CGST) Rules 2017, which arose from an application filed by Applicant No. 1 under Rule 128 of the CGST Rules, 2017, alleging profiteering by the Respondent in respect of the supply of “Services by way of admission to exhibition of cinematography films”. Applicant No. 1 had alleged that the Respondent did not pass on the benefit of reduction in the GST rate on the “Services by way of admission to exhibition of cinematograph films where price of admission ticket was 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, and had instead, increased the base prices of the movie tickets to maintain the same cum-tax selling prices as were in the pre-rate reduction period despite t....

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25 May

☑ Monthly | PMT-06

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

Taxpayers have a choice to pay tax either, as per -  

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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)).