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    <title>2020 (3) TMI 612 - NATIONAL ANTI-PROFITEERING AUTHORITY</title>
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    <description>The Anti-Profiteering Authority found the respondent guilty of not passing on GST rate reduction benefits to consumers on cinema tickets. The respondent was directed to reduce ticket prices, refund the profiteered amount, and deposit the remaining sum in Consumer Welfare Funds. The investigation encompassed all screens operated by the respondent nationwide. The Authority upheld its jurisdiction despite challenges, emphasizing its power to conduct investigations and expand inquiries. Penalties under Section 171(3A) were being considered.</description>
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      <description>The Anti-Profiteering Authority found the respondent guilty of not passing on GST rate reduction benefits to consumers on cinema tickets. The respondent was directed to reduce ticket prices, refund the profiteered amount, and deposit the remaining sum in Consumer Welfare Funds. The investigation encompassed all screens operated by the respondent nationwide. The Authority upheld its jurisdiction despite challenges, emphasizing its power to conduct investigations and expand inquiries. Penalties under Section 171(3A) were being considered.</description>
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