Jijrusha N. Bhattacharya Vs NP Foods (Franchisee Subway India)
Date: September 27, 2018
Subject Matter
No case of anti-profiteering against Subway Franchise. Increase in base price is commensurate with the amount of denial of ITC.
Summary
An application dated 01.01.2018 was filed before the Standing Committee alleging that NP Foods ,a franchise of SubWay (referred to as Respondent) has not passed on the benefit of reduction in the rate of GST in restaurant service, when he had p…
1. The present Report dated 11.05.2018 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 cons…