NAA allows DGAP to recompute amount of profiteering by Subway franchisee

Deputy Commissioner of State Tax Vs Dough Makers India Pvt Ltd. (NAA)

Fact of the Case:

The brief facts of the present case are that a reference was received from the Standing Committee on Anti Profiteering on 27.03.2019 by the DGAP, to conduct a detailed investigation in respect of an application (originally examined by the Maharashtra State Screening Committee on Anti-profiteering) (Annex-1) filed under Rule 128 of the CGST Rules 2017, alleging profiteering in respect of

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