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JIJRUSHU N. BHATTACHARYA vs. N.P. FOODS (FRANCHISEE M/S SUBWAY INDIA)
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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COUNSEL
Akshat Agarwal
Bhupender Goyal
COUNSEL
P.shah

Petitioner / Applicant

JIJRUSHU N. BHATTACHARYA
Respondent N.P. FOODS (FRANCHISEE M/S SUBWAY INDIA)
Court

NAA (National Anti Profiteering Authority)

Date Sep 27, 2018
Order No.

9/2018

Citation 2018(9) TaxReply 156
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ORDER

1. The present Report dated 1 1.05.2018 has been received from the Director General of Safeguards (DGSG) now Director General Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 01.01.2018 was filed by the Applicant No. 1 before the Standing Committee constituted under Rule 123 (1) of the above Rules alleging that the Respondent has not passed on the benefit of reduction in the rate of GST in restaurant service, when he had purchased “6 Hara Bhara Kabab Sub” (here-in-after referred to as the product). It was also alleged that the Respondent had increased the base price of the product from ₹ 130/- to ₹ 145/- when the GST was reduced from 18% to 5%. Thus it was further alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017. 2. The above application was examine....
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