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Case Law Details

Case Name : Sh. Hrushrxesh Vs Asian Radhika Multiplex (Competition Commission of India)
Appeal Number : Case No .05/2024
Date of Judgement/Order : 26/06/2024
Related Assessment Year :
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Sh Hrushrxesh Vs Asian Radhika Multiplex (Competition Commission of India)

Based on the data submitted, the DGAP found that the respondent had maintained the cum-tax price of movie tickets at Rs. 130 even after the GST rate reduction. Detailed computations revealed a profiteering amount of Rs. 88,67,790 during the period from January 2019 to April 2020. The investigation assessed compliance with Section 171 of the CGST Act, 2017, which mandates the passing on of GST rate reduction benefits to consumers. It concluded that the respondent had contravened this provision.

Further, since the customers/ recipients, in this case. are not Identifiable, DGAP direct the Respondent to deposit the profiteered amount of Rs. 88,67,790/-along with the interest to be calculated @ 18% from the date when the above amount was collected by him from the recipients till the above amount is deposited, in two equal parts. in the Central Consumer Welfare Fund and the Telangana State Consumer Welfare Fund as per provisions of Section 171(1) read with Rule 133 (3) (o) of the CGST Rules, 2017. The above amount shall be deposited by the Respondent within a period of 3 months from the date of receipt of this Order failing which the same shall be recovered by the Commissioner CGST/SGST as per the provisions of the relevant CST Act,2017

FULL TEXT OF THE ORDER OF COMPETITION COMMISSION OF INDIA

1. The Present Report dated 25.09.2020 has been received by the erstwhile Authority from the Applicant No 2. i.e the Director General of Anti-Profiteering (hereinafter referred to as “the DGAP”) on 28.09.2020 after a detailed investigation under Rule 129(6) of the COST Rules, 2017. The brief facts of the case are that a reference was received from the Standing Committee on Anti-profiteering on 06.05.2020 to conduct a detailed investigation in respect of an application dated 22 05.2019 filed by Applicant Na 1. under Rule 128 of the CGST Rules, 2017 (hereinafter referred to as “the Rules”). The Applicant No. 1 had alleged that the Respondent did not pass on the benefit of reduction in the GST rate on the movie admission tickets from 28% to 18% vv.e f 01 01 2019. vide Notification No. 27/2018-C .T (Rate) dated 31.12 2018 and instead. increased the base price to maintain the same cum-tax selling price, alleging profiteenng by the Respondent with regard to supply of ‘Services by way of admission to exhibition of cinematography films’

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