Kalyan Chakravarthy Vs Prathima Multiplex Pvt. Ltd
Date: May 12, 2022
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): Amand Shah, Hitesh Shah, P K Singh
Subject Matter
Multiplex guilty of profiteering for not reducing the price of admission ticket
Summary
Respondent has resorted to profiteering by way of either increasing the base prices of the service while maintaining the same selling prices or by way of not reducing the selling prices of the service commensurately, despite a reduction in GST rate,…
1. A Report dated 26.11.2020 had been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Applicant No. 1 filed application before the National Anti-profiteering Authority under Rule 128 (1) of the CGST Rules, 2017 w…