No Limitation Bar in Anti-Profiteering Case as Rule 133 Timeline Held Directory

DG Anti Profiteering Vs A J Enterprises (GSTAT) The proceedings arose from an investigation report dated 14.10.2022 issued by the Director General of Anti-Profiteering (DGAP) against the Respondent under Section 171 of the CGST Act read with Rule 129(6) of the CGST Rules. The allegation concerned failure to pass on the benefit of reduction in GST rate on restaurant services from 18% to 5% (without input tax credit) effective 15.11.2017. The Respondent operated a “Subway” franchise outlet in Pune under a franchise agreement with Subway India. An application alleging profiteering was examine...