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SHRI M. SRINIVAS vs. M/S. PVR LTD
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
Pet. Counsel
Na
Res. Counsel
Nitin Sood
Brijesh Arora
Pratik Jain

Petitioner / Applicant

SHRI M. SRINIVAS
Respondent M/S. PVR LTD
Court

NAA (National Anti Profiteering Authority)

Date Aug 24, 2020
Order No.

53/2020

Citation

2020(8) TAXREPLY 3278
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ORDER

1. The present Report dated 31.01.2020 has been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that a reference was received by the DGAP from the Standing Committee on Anti-Profiteering on 05.08.2019 to conduct a detailed investigation in respect of an application filed by the Applicant No. 1, under Rule 128 (1) of the CGST Rules, 2017, alleging profiteering by the Respondent in respect of supply of “Services by way of admission to exhibition of cinematograph films” despite reduction in the rate of GST from 28% to 18% w.e.f. 01.01.2019. The Applicant No. 1 had alleged that the Respondent had sold tickets of value of ₹ 250/-, ₹ 200/- ₹ 150/- at the same prices prior to and after the GST rate reduction vide Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018. The Applicant No. 1 had also alleged that the Respondent had not passed on ....

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