This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Profiteering if increase in price was to compensate denial of ITC
Case Law Details
- Case Name
- Sh. Jijrushu N. Bhattacharya Vs. M/s NP Foods (National Anti -Profiteering Authority)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 Applicant No. 1 in his application dated 01.01.2018 had stated that he had purchased Hara Bhara Kabab from the Respondent who had increased the base price of the product from Rs. 130/- to Rs. 145/- and had denied the benefit of rate reduction to him...
