Subway Franchisee found Guilty of Profiteering: NAA

Director-General of Anti-Profiteering Vs Lite Bite Travel Foods Pvt. Ltd (National Anti-Profiteering Authority) The application had been filed under Rule 128 of the CGST Rules 2017, alleging profiteering in respect of restaurant service supplied by the Respondent (Franchisee of M/s. Subway Systems India Pvt Ltd.). In the application. it was alleged that despite the reduction in the rate of CST from 18% to 5% w.e.f, 15.11.2017, the Respondent had not passed on commensurate benefit since he had increased the base prices of his products. The Respondent has claimed that he was operating both of hi...