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SANTOSH, SHRI SUNDEEP, DIRECTOR-GENERAL OF ANTI-PROFITEERING AND OTHERS vs. MIRAJ ENTERTAINMENT LIMITED(SHALINI SHIVANI THEATRES)
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
Venkata Kameswara Rao
Res. Counsel
Shyamdhar Pal
Keshav Malloo

Petitioner / Applicant

SANTOSH, SHRI SUNDEEP, DIRECTOR-GENERAL OF ANTI-PROFITEERING AND OTHERS
Respondent MIRAJ ENTERTAINMENT LIMITED(SHALINI SHIVANI THEATRES)
Court

NAA (National Anti Profiteering Authority)

Date Jun 20, 2022
Order No.

21/2022

Citation

2022(6) TAXREPLY 5957
Original Order
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ORDER

1. The present Report dated 21.12.2020 has been received from the Director General of Anti-Profiteering (DGAP), who has conducted a detailed investigation in respect of two applications filed by Applicant No.1 and Applicant No.2 under Rule 128 of the CGST Rules, 2017, alleging profiteering by the Respondent to supply of “Services by way of admission to exhibition of cinematography films”. 2. The DGAP in his report dated 31.12.2020 has inter alia, stated that:- (i) Applicant No. 1 & 2 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 fi lms”, which was reduced w.e.f. 1.1.2019, vide Notification No. 27/2018- Central Tax (Rate) dated 31.12.2018 by way of commensurate reduction in prices, in terms of Section 171 of the CGST Act, 2017, and instead, increased the base prices to maintain the same cum-tax selling prices of the admission tickets. (ii)....

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28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).