Respondent bound to provide invoice wise details of outward taxable supplies to DGAP: NAA

Shri Rahul Sharma Vs Barbeque Nation Hospitality Ltd.(National Anti-Profiteering Authority) Brief facts of the case are that an application dated 31.07.2018 was filed, under Rule 128 (1) of the CGST Rules, 2017 by the Applicant No. 1 alleging profiteering by the Respondent, by not passing on the benefit of reduction in the GST rate from 18% to 5% w.e.f. 15.11.2017, vide Notification No. 46/2017-Central Tax (Rate) dated 14.11.2017, by way of commensurate reduction in the price, in terms of Section 171 of the CGST Act, 2017. The Applicant No. 1 had alleged that the Respondent increased the base ...