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Case Name : DGAP Vs Urban Essence (Subway Franchisee) (GSTAT)
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DGAP Vs Urban Essence (Subway Franchisee) (GSTAT)

GSTAT Upholds Anti-Profiteering Ruling Against Subway Franchisee for Failure to Pass on GST Rate Reduction

In a significant ruling, the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has confirmed that M/s Urban Essence, a franchisee of Subway, engaged in profiteering by not reducing its product prices commensurately with a reduction in the GST rate. The tribunal found that the company had a profiteering amount of ₹5,47,005 that must be deposited. The case, DGAP vs. Urban Essen

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