DC, State Tax Vs Dough Makers India Pvt. Ltd
Date: March 12, 2021
Subject Matter
Dough Makers India Pvt. Ltd guilty of profiteering on the supply of restaurant service
Summary
The Respondent has averred that there would have been no need to revise the base prices of items w.e.f. 15.11.2017 if the reduction in the rate of GST from 18% to 5% had been made without withdrawing the ITC. However, w.e.f. 15.11.2017, the rate of G…
1. The Present Report dated 28.08.2019 was received from Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation 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, to conduct a deta…