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KIRAN CHIMIRALA vs. JUBILANT FOODS WORKS LTD.
(National Anti Profiteering Authority)
B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
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| Petitioner / Applicant | KIRAN CHIMIRALA |
| Respondent | JUBILANT FOODS WORKS LTD. |
| Court |
NAA (National Anti Profiteering Authority) |
| Date | Jan 31, 2019 |
| Order No. |
04/2019 |
| Citation | 2019(1) TaxReply 513 |
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1. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 an application through e-mail dated 29.11 2017 (Annexure-I of the Report) was filed by the Applicant No. 1 against the Respondent stating that he had purchased 1 SGB Stuffed GB (Garlic Bread) and 1 Med NHT Veg Extrava (Medium Veg Pizza) after paying ₹ 129/- and ₹ 440/- per item respectively vide tax Invoice No. 66065/17/66210 dated 20.10.2017 (Annexure-2 of the Report) from the restaurant being run by the Respondent in Bengaluru. He had also stated that he had purchased the above 2 items again vide tax Invoice No. 66294/17/40249 dated 19.11.2017 (Annexure-3 of the Report) by paying an amount of ₹ 139/- and ₹ 485/- respectively from the Respondent. He had alleged that though the Goods & Services Tax (GST) rate on restaurant services was reduced from 18% to 5% w.e.f. 15.11.2017, the Respondent had increased the base prices of the above food items and charged the ....
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