Assistant Commissioner of State Tax Vs N. Rai Delights LLP
Date: March 17, 2020
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): B N Sharma, J C Chauhan, Amand Shah
Subject Matter
Subway Franchisee guilty of Profiteering
Summary
It is clear from the plain reading of Section 171(1) mentioned above that it deals with two situations one relating to the passing on the benefit of reduction in the rate of tax and the second about the passing on the benefit of the ITC. On the issue…
1. The present Report dated 17.09.2019, received on 18.09.2019 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 from the Standing Committee on Anti Profiteering on 27.03.2019 by the DG…