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STATE TAX OFFICER vs. M/S. CILANTRO DINERS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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COUNSEL
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Neeraj Rai

Petitioner / Applicant

STATE TAX OFFICER
Respondent M/S. CILANTRO DINERS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Mar 13, 2020
Order No.

18/2020

Citation 2020(3) TaxReply 1282
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ORDER

ORDER 1. The Present Report dated 13.09.2019, received on 16.09.2019 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 by the DGAP 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 (Annex-I). The Applicant had filed an 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 has increased the base pr....
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