https://www.taxtmi.com/caselaws?id=404206 The court issued notices in response to challenges against provisions of Section 171 of the CGST Act and Rules 126, 128, and 133 of the CGST Rules. The petitioner, a franchisor with over 500 franchises in India, argued against liability for anti-profiteering. The court directed the petitioner to provide agreements with the foreign company holding the 'SUBWAY' trademark, details on franchise issuance authority, and agreements with franchises/sub-franchises in India. The court emphasized the need to establish legal frameworks governing franchisor-franchisee relationships to determine liability accurately, listing the matter for further hearing on 15th February 2021. en-us Thu, 11 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404206 The court issued notices in response to challenges against provisions of Section 171 of the CGST Act and Rules 126, 128, and 133 of the CGST Rules. The petitioner, a franchisor with over 500 franchises in India, argued against liability for anti-profiteering. The court directed the petitioner to provide agreements with the foreign company holding the 'SUBWAY' trademark, details on franchise issuance authority, and agreements with franchises/sub-franchises in India. The court emphasized the need to establish legal frameworks governing franchisor-franchisee relationships to determine liability accurately, listing the matter for further hearing on 15th February 2021. Case-Laws GST Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404206