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DEPUTY COMMISSIONER OF STATE TAX vs. M/S. LE REVE PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Girish Gulsanlal Behel
Vishal Khandelwal
Amit Kumar Mittal

Petitioner / Applicant

DEPUTY COMMISSIONER OF STATE TAX

Respondent M/S. LE REVE PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Mar 11, 2020
Order No.

14/2020

TR Citation 2020 (3) TR 1278
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ORDER

ORDER 1. The Present Report dated 09.09.2019, received on  12.09.2019 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 recommending a detailed investigation in respect of an application, originally examined by the Maharashtra State Screening Committee on Anti-profiteering. The Applicant No. 1 has filed the application 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.). In the application, it was alleged that despite the reduction in the rate of GST from 18% to 5% w.e.f. 15.11.2017, the Respondent had not passed on the commensurate benefit since he had increased the base prices of hi....
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25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).