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PRINCIPAL COMMISSIONER vs. ASIAN GPR MULTIPLEX
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
SH. ANIL AGARWAL
SWETA KAKKAD
Pet. Counsel
Sanjay Kumar Chattar
Awanindra Kumar
Res. Counsel
Vaibhav Gaggar
Swapnil Srivastava

Petitioner / Applicant

PRINCIPAL COMMISSIONER
Respondent ASIAN GPR MULTIPLEX
Court

NAA (National Anti Profiteering Authority)

Date Jun 24, 2024
Order No.

04/2024

Citation

2024(6) TAXREPLY 10605
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ORDER

ORDER 1. The present Report dated 10.12.2019 has been received from the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case and findings of investigation conducted by the DGAP are as under:- a. A reference has been received from the Standing Committee on Ant-profiteering  02.07 2019, to conduct a detailed investigation in respect of an application dated 29.03.2019. filed by the Applicant No. 1 under Rule 128 of the Central Goods and Services Tax Rules, 2017, alleging profiteering by the Respondent with respect to supply of Services by way of admission to exhibition of cinematography films” by not passing on the benefit of reduction in the GST rate on the aforesaid movie admission tickets, from 28% to 18% w.e.f. 01.01.2019, vide Notification No. 27/2018-Central tax (Rate) dated 31.12.2018. and instead, increased the base price to maintai....

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