DGAP Vs Kumar 70 MM (GSTAT)
Date: January 29, 2026
Subject Matter
Cinema Directed to Deposit Profiteered Amount for Not Passing GST Rate Reduction Benefit
Summary
The GSTAT accepted the DGAP's report, finding that the Respondent cinema profiteered by not passing on the benefit of GST rate reduction on admission tickets from 18% to 12% (and 28% to 18%). The Respondent maintained the same cum-tax selling price b…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. Heard the learned representative of the DGAP. 2. Notices along with the report of Director General of Anti-profiteering, hereinafter as DGAP, were sent to Respondent on several occasions giving him proper opportunity to file written submissions, but despite proper service none appeared, either physical or through hybrid mode, on behalf of the Respondent,…