Subway franchisee guilty of denying benefit of tax reduction to customers: CCI

DGAP Vs. Smookey Kitchen Foods OPC Pvt. Ltd. (CCI) Introduction: The recent case of DGAP Vs. Smookey Kitchen Foods OPC Pvt. Ltd., a franchisee of Subway India Private Limited in Ghaziabad (Uttar Pradesh), has brought to light allegations of denying customers the benefit of tax reduction. The Competition Commission of India (CCI) carefully considered reports, submissions, and case records to assess the franchisee’s compliance with Section 171(1) of the CGST Act, 2017. Detailed Analysis: The case revolves around the franchisee, M/s. Smookey Kitchen Foods OPC Pvt. Ltd., supplying various fo...