Barbeque Nation denied to furnish invoice-wise details in an investigation consequent to a complaint filed against them by Ms. Chitra Kumar for profiteering. 

NAA ordered DGAP to direct Barbeque Nation to furnish its invoice wise details. NAA said, Barbeque Nation is bound to furnish such details and cannot deny for the sake of huge volume of data . In the event of failure, coercive action to be taken against them under Rule 132 of CGST Rules, 2017.

NAA further said that Barbeque Nation cannot be allowed to enrich themselves at the expense of the customers who are voiceless unorganized and vulnerable and appropriate the benefit of tax reduction which they are not required to pass on from their own pocket as it has been granted by government from their scarce tax revenue.

Applicant filed this complaint against Barbeque Nation alleging profiteering by them by not passing the benefit of GST rate reduction from 18% to 5% w.e.f. 15.11.2017 and increasing the base price of “Dinner Veg” from Rs. 862/- to Rs. 929/- and that of “Dinner Non-Veg” from Rs. 969/- to Rs. 1,039/-.

Director General of Anti-Profiteering (DGAP) submitted his report computing the quantum of amount profiteered by Barbeque Nation to the tune of Rs. 32,58,84,772/- during the period from 15.11.2017 to 31.03.2019.

DGAP also submitted that he calculated the above amount by comparing the average pre-rate reduction base prices with the average post rate reduction base prices for the reason that Barbeque Nation had not supplied him the invoice wise details of sales made during the above period for the sake of huge volume of data.

NAA ordered

That the reasons given by DGAP are not convincing for changing the approved methodology for computation of amount profiteered on the ground that Barbeque Nation has not supplied the invoice wise details to them for the sake of huge volume of data.

That respondent is bound to supply the invoice wise details and DGAP shall direct the respondent to supply invoice wise details within 15 days of receipt of notice.

That respondent shall extend necessary assistance to the DGAP during fresh investigation and if respondent fails to do so, coercive steps shall be taken against him as per provisions of Rule 132 of CGST Rules, 2017.

That DGAP shall again compute the quantum of amount profiteered by Barbeque Nation.

That respondent cannot be allowed to enrich himself at the expense of the customers who are voiceless unorganized and vulnerable and appropriate the benefit of tax reduction which he is not required to pass on from his own pocket as it has been granted by government from their scarce tax revenue.

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