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SHRI RAVI CHARAYA AND OTHERS vs. HARDCASTLE RESTAURANTS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

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

Petitioner / Applicant

SHRI RAVI CHARAYA AND OTHERS
Respondent HARDCASTLE RESTAURANTS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Dec 9, 2020
Order No.

79/2020

Citation

2020(12) TAXREPLY 3804
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ORDER

1. A Report dated 15.06.2018 was received from the Applicant No. 5 i.e. the Director General of Safeguards (DGSG), now re-designated as Director General of Anti-Profiteering (hereinafter referred to as the DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case were that the Applicants No. 1 & 2 through their e-mails both dated 23.11.2017 and Applicants No. 3 & 4 vide their e-mails dated 15.11.2017 and 17.11.2017 respectively had filed complaints alleging that though the rate of Goods and Services Tax (GST) on Restaurant Services had been reduced from 18% to 5% w.e.f. 15.11.2017, the Respondent had increased the prices of the products which were being sold by him and had maintained the same prices which he was charging before the above reduction. They had also claimed that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of the CGST Act, 2017 and hence appropriate action sho....

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