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PRINCIPAL COMMISSIONER, MEDCHAL COMMISSIONERATE vs. M/S SHIVA PARVATHI THEATRE
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

PRINCIPAL COMMISSIONER, MEDCHAL COMMISSIONERATE
Respondent M/S SHIVA PARVATHI THEATRE
Court

NAA (National Anti Profiteering Authority)

Date Sep 8, 2020
Order No.

61/2020

Citation

2020(9) TAXREPLY 3320
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ORDER

1. The present Report dated 26.02.2020 has been received by this Authority from the Applicant No. 2, i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation in line with Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the DGAP has received a reference from the Standing Committee on Anti- Profiteering in respect of an application filed by the 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 cinematograph films" despite the reduction in the rate of GST from 28% to 12% w.e.f. 01.01.2019. 2. Vide his Report, the DGAP has reported that Applicant No. 1 had alleged that the Respondent had not passed on the benefit of reduction in the GST rate on "Services by way of admission to exhibition of cinematograph films" from 28% to 12% which came into effect....

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