Case LawCase No. 41/2020
Director General of Anti-Profiteering Vs Gaurav Sharma Food Industries
- Court:
- National Anti-Profiteering Authority
- Date:
- July 16, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Subway Franchisee guilty of profiteering
Anti-Profiteering
Summary
The Respondent has denied the benefit of tax reduction to the customers in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and he has thus resorted to profiteering. Hence, he has committed an offence under section 171 (3A) of…