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SH. JAGINI ROHIT
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

SH. JAGINI ROHIT
Respondent NA
Court

NAA (National Anti Profiteering Authority)

Date Nov 27, 2020
Order No.

78/2020

Citation

2020(11) TAXREPLY 3568
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ORDER

1. The present Report dated 12.06.2019 has been received from the Director-General of Anti-Profiteering(DGAP) after an investigation in terms of Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the instant case are that a reference was received from the Standing Committee on Anti-Profiteering on 06.05.2020 recommending that a detailed investigation be conducted in respect of an Application filed by Applicant No. 1 alleging profiteering by the Respondent in respect of the supply of “Services by way of admission to exhibition of cinematograph films where the price of admission ticket is above one hundred rupees” despite a reduction in the rate of GST from 28% to 18% w.e.f. 01.01.2019. Applicant No. 1 has alleged that the Respondent increased the base price of his movie tickets and thus maintained unchanged total (cum tax) prices of the movie tickets, charged by him from his customers/ recipients, and had thus not passed on to his c....

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