https://www.taxtmi.com/caselaws?id=402090 The Respondent, a franchisee of M/s Subway Systems India Pvt. Ltd., was found to have violated Section 171 of the CGST Act by not passing on the benefit of the GST rate reduction to customers. The Director-General of Anti-Profiteering (DGAP) determined that the Respondent increased base prices of items post-GST rate reduction, resulting in a profiteered amount of Rs. 6,66,700/-. The Respondent's arguments regarding methodology and completion of the investigation were dismissed. The Authority ordered the Respondent to deposit the profiteered amount in Consumer Welfare Funds within three months, with monitoring by the Commissioners of CGST/SGST Maharashtra. en-us Thu, 10 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402090 The Respondent, a franchisee of M/s Subway Systems India Pvt. Ltd., was found to have violated Section 171 of the CGST Act by not passing on the benefit of the GST rate reduction to customers. The Director-General of Anti-Profiteering (DGAP) determined that the Respondent increased base prices of items post-GST rate reduction, resulting in a profiteered amount of Rs. 6,66,700/-. The Respondent's arguments regarding methodology and completion of the investigation were dismissed. The Authority ordered the Respondent to deposit the profiteered amount in Consumer Welfare Funds within three months, with monitoring by the Commissioners of CGST/SGST Maharashtra. Case-Laws GST Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402090