State Tax Officer Vs Bonne Sante
Date: March 13, 2020
Subject Matter
Profiteering established in respect of restaurant service supplied by Bone Sante (a franchisee of Subway)
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 13.09.2019, received on 16.09.2019 by this Authority, has been furnished by 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 DGAP wi…