Principal Commissioner Vs Inox Leisure Ltd
Date: September 8, 2020
Subject Matter
Inox Leisure Ltd resorted to profiteering by denying the benefit of rate reduction to their customers
Summary
It is observed from the record that the Respondent is engaged in the business of running of cinema screens and sale of cinema tickets in the State of Telengana. On the issue of reduction in the tax rate, it is apparent from the record that there has…
1. The present Report dated 31.01.2020 has been furnished by the Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation in line with Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017 . The brief facts of the present case are that an application dated 22.05.2019 was filed by the Applicant No. 1 against the Respondent alleging profit…