Hardcastle Restaurants Pvt. Ltd. Vs Union of India
Date: October 1, 2019
Subject Matter
NAA’s ruling against Franchisee of McDonalds set aside for violation of principles of natural justice
Summary
When the three members of the Authority had heard the Petitioner and participated in the entire hearing, the collectively signed decision, when the fourth member joined only for signing the order has resulted in violation of the principles of natural…
2. The Goods and Service Tax regime was introduced in the year 2017. Thereafter tax rates for certain items were reduced. The State noticed that the benefit of reduced tax rates was not being passed on to the consumers. For this purpose, the National Anti-profiteering Authority is constituted under section 171 of the Goods and Services Tax Act. The Authority can direct the registered persons to pa…