No Profiteering if increase in price was to compensate denial of ITC

Sh. Jijrushu N. Bhattacharya Vs. M/s NP Foods (National Anti -Profiteering Authority)

It is apparent from the record that the GST on restaurant service has been reduced by the Central Government vide Notification No. 46/2017-Central Tax (Rate) dated 14.11.2017 from 18% to 5% and ITC has been disallowed. It is also revealed that the Applic

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