DG Anti Profiteering Vs Jyothi Theatre (GSTAT)
Date: March 24, 2026
Type: Anti-Profiteering
Subject Matter
Cinema Hall Profiteers by Not Passing on GST Rate Reduction on Ticket Prices
Summary
The present case concerns a cinema hall's failure to pass on the benefit of reduced GST rates on admission tickets. The GSTAT upheld the DGAP's finding that the Respondent profiteered an amount of Rs. 19,86,640/- by increasing the base price of ticke…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceeding emanates from the report of the Director General of Anti-Profiteering (DGAP) to determine whether the Respondent, M/s Jyothi Theatre (Hereinafter referred as Respondent) has contravened the provisions of Section 171 of the Central Goods and Services Tax Act, 2017, by not passing on the benefit of reduction in the rate of GST on adm…