Assessee Must Reduce Ticket Price with Tax Rate Cut: HC Upholds NAA Order

Sudarshan Theatre Vs Union of India (Telangana High Court) The Hon’ble Telangana High Court in Sudarshan Theatre v. Union of India [Writ Petition Nos. 4760 and 5351 of 2021 dated June 21, 2024], dismissed the writ petitions and held that the Assessee violated Section 171 of the Central Goods and Services tax Act, 2017 (“the CGST Act”) by failing to reduce ticket prices immediately following the Goods and Services Tax (“GST”) rate reduction effective from January 1, 2019. Further, a reading of sections 171 & 172 of the CGST Act does not show any exception carved out in the event o...