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ASSISTANT COMMISSIONER OF STATE TAX vs. M/S. N. RAI DELIGHTS LLP
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Petitioner / Applicant

ASSISTANT COMMISSIONER OF STATE TAX

Respondent M/S. N. RAI DELIGHTS LLP
Court

NAA (National Anti Profiteering Authority)

Date Mar 17, 2020
Order No.

19/2020

TR Citation 2020 (3) TR 1283
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ORDER

ORDER 1. The present Report dated 17.09.2019, received on 18.09.2019 by this Authority, has been furnished by the Applicant No.  2 i.e. 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 present case are that a reference was received from the Standing Committee on Anti Profiteering on 27.03.2019 by the DGAP. to conduct a detailed investigation in respect of an application originally examined by the Maharashtra State Screening Committee on Anti-profiteering filed under Rule 128 of the CGST Rules 2017, alleging profiteering in respect of restaurant service supplied by the Respondent (Franchisee of M/s Subway Systems India Pvt. Ltd.) despite reduction in the rate of GST from 18% to 5% w.e.f. 15.11.2017. It was alleged that the Respondent had increased the base prices of his products and had not passed on the benefit of reduction in the GST rate from 18% to 5% w.e.f. 15.11.2017, ....
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