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VIKAS GOYAL, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHER vs. PICCADILLY SQUARE MOVIE COMPLEX
(National Anti Profiteering Authority)

Hon'ble Judges:

AMAND SHAH
PRAMOD KUMAR SINGH
HITESH SHAH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

VIKAS GOYAL, DIRECTOR GENERAL OF ANTI-PROFITEERING AND OTHER
Respondent PICCADILLY SQUARE MOVIE COMPLEX
Court

NAA (National Anti Profiteering Authority)

Date May 10, 2022
Order No.

06/2022

Citation

2022(5) TAXREPLY 5833
Original Order
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ORDER

1. This Report dated 28.10.2020 has been received on 29.10.2020 from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017.The brief facts of the case are that the Applicant No. 1 had filed an application alleging that the Respondent has profiteered with respect to supply of “Services by way of admission to exhibition of cinematography films”. 2. The Applicant No. 1 had alleged that the Respondent did not pass 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, granted vide Notification No. 27/2018-Central tax (Rate) dated 31.12.2018 and instead, increased the base price to maintain the same cum-tax selling price. 3. The DGAP in it's report dated 28.10.2020 has stated that i. The aforesaid Application was examined by the Standing Committee on Anti-profiteering, in....

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25 May

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PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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