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Case Law Details

Case Name : Principal Commissioner Vs Alankar Cinema (Competition Commission of India)
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Principal Commissioner Vs Alankar Cinema (Competition Commission of India)

The Competition Commission of India (CCI) addressed allegations against Alankar Cinema regarding profiteering under Section 171 of the CGST Act, 2017. The case arose when Alankar Cinema was accused of not passing on the benefit of a GST rate reduction on movie tickets from 18% to 12% effective January 1, 2019. Despite the reduced GST rates, the cinema allegedly maintained the same cum-tax price by increasing the base ticket price, leading to profiteering. The investigation by the Director Ge

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