Suresh Kumar Gupta Vs Nirala Projects Pvt. Ltd. (NAA) It is revealed from the perusal of the CGST Act and the Rules framed under it that the Central Government vide Notification No. 01/2020-Central Tax dated 01.01.2020 has implemented the provisions of the Finance (No. 2) Act, 2019 from 01.01.2020 vide which sub-section 171 (3A) was […]
Avanti Patel Vs Starbucks Coffee (NAA) The brief facts of the present case are that under Rule 128 (1) of the Central Goods and Services Tax (CGST) Rules, 2017, an application was filed by the Applicant No. 1 against the Respondent before the Standing Committee on Anti-profiteering alleging that the Respondent had not passed on […]
Shashank Thakar Vs Alton Buildtech India Pvt. Ltd. (NAA) 1. A Report dated 14.06.2019 was received from the Applicant No. 6 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the Report were that the Applicant […]
DGAP Vs. Smookey Kitchen Foods OPC Pvt. Ltd. (NAA) We have carefully considered the Reports furnished by the DGAP, the contentions of the Respondent, and the other material placed on record. We observe that this case pertains to a franchisee of M/s Subway India Private Limited in Ghaziabad (Uttar Pradesh) who is supplying various food […]
It is also revealed that vide Section 112 of the Finance Act, 2019 specific penalty provisions have been added for violation of the provisions of Section 171(1) of the CGST Act, 2017 which have come in to force w.e.f. 01.01.2020 vide Notification No. 01/2020 Central Tax dated 01.01.2020, by inserting Section 171 (3A) in the CGST Act, 2017.
Principal Commissioner Vs Devi 70 MM (NAA) The National Anti-Profiteering Authority (NAA) directed the Directorate General of Anti-Profiteering to reinvestigate and recompute the quantum of profiteering against Devi Cinema. It is a fact that the price of two categories i.e. the First and the Second class movie tickets has been reduced commensurately by the Respondent […]
Since, no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.12.2018 when the Respondent had violated the provisions of Section 171 (1) of the CGST Act, 2017, the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively.
Sh. Saurabh Gahoi Vs. Pinky Sales (NAA) it has been revealed that the Respondent had not passed on the benefit of rate reduction when the rate of GST was reduced from 18% to 5% on foot wear, as per the provisions of Section 171 (1) of the CGST Act, 2017 for the period w.e.f. 27.07.2018 […]
Principal Commissioner Vs Shiva Parvathi Theatre 70 MM (NAA) The main issues to be examined in the present matter were whether the GST rate on Services by way of admission to exhibition of cinematography films where price of admission ticket is above one hundred rupees” was reduced from 28% to 18% w.e.f. 01.01.2019 and Services […]
The main issues to be examined in the present matter were whether the GST rate on Services by way of admission to the exhibition of cinematograph films where the price of admission ticket was above one hundred rupees was reduced from 28% to 18% w.e.f. 01.01.2019
