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TaxReply India Pvt Ltd
Translate by TaxGPT: 

RAVI CHARAYA, CHANDRANATH SARKAR, SHREEPAD SHENDE, JAYASANKAR VENKATRAMANI vs. HARDCASTLE RESTAURANTS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Akshat Agarwal
Bhupender Goyal
Res. Counsel
Suresh Lakshminarayan
Dinesh Agarwal
Mayank Jain

Petitioner / Applicant

RAVI CHARAYA, CHANDRANATH SARKAR, SHREEPAD SHENDE, JAYASANKAR VENKATRAMANI
Respondent HARDCASTLE RESTAURANTS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Nov 16, 2018
Order No.

14/2018

Citation

2018(11) TAXREPLY 316
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Summarize this case by TaxGPT in

ORDER

ORDER 1. This report dated 15.06.2018 has been received from the Applicant No. 5 i.e. the Director General of Safeguards (DGSG), now re-designated as Director General of Anti-Profiteering (hereinafter referred to as the DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that the Applicants No. 1 & 2 through their emails both dated 23.11.2017 and Applicants No. 3 & 4 vide their emails dated 15.11.2017 and 17.11.2017 respectively had filed complaints alleging that though the rate of Goods and Services Tax (GST) on Restaurant Services had been reduced from 18% to 5% w.e.f. 15.11.2017, the Respondent had increased the prices of the products which were being sold by him and had maintained the same price which he was charging before the above reduction. They had also claimed that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of the CGST Act, 2017 and hence ....

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