TaxTMI 
TaxTMI 
2020 (12) TMI 92
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....in the rate of GST from 28% to 18% w.e.f. 01.01.2019. Applicant No. 1 has alleged that the Respondent increased the base price of his movie tickets and thus maintained unchanged total (cum tax) prices of the movie tickets, charged by him from his customers/ recipients, and had thus not passed on to his customers/ recipients. the benefit of reduction in the GST rate from 28% to 18% effected vide Notification No. 27/2018 Central Tax (Rate) dated 31.12.2018. In support of his claim, Applicant No. 1 had submitted a copy of a movie ticket dated 04.01.2019 along with his application. 2. The DGAP has further reported that the Respondent had already been investigated, in respect of the same cinema hall, for profiteering based on another Application dated 28.01.2019, which had been filed by the Principal Commissioner, Hyderabad CGST Commissionerate, wherein it had been alleged that the Respondent had profiteered by not passing on the benefit of the reduction in the rate of tax to his customers/ recipients. DGAP has further reported that based on the investigation carried out by him for the period from 01.01.2019 to 30.06.2019, he had vide his report dated 25.10.2019 furnished under Rule ....
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.... the Respondent has realized an excess amount of Rs. 11.73/- from Applicant No. 1 (inclusive of GST) and that this amount stood included in the profiteering of Rs. 30,13,058/- by the Respondent as computed in DGAP's previous Report F. No. 22011/NAA/96/PMC/2019 dated 25.10.2019. The DGAP has also submitted that in these proceedings, any reference to the CGST Act, 2017 and CGST Rules, 2017 includes a reference to the corresponding provisions under the relevant SGST/UTGST/IGST Acts and Rules. 6. The instant investigation report was received by this Authority on 15.06.2020. It was decided to hear Applicant No. 1 and thus a notice dated 23.06.2020 was issued to him to explain as to whether he agreed with the above said Report of the DGAP and to file his submissions on the matter by 03.07.2020. However, since Applicant No. 1 did not respond, this Authority, its vide Orders dated 14.07.2020 and 30.07.2020, again directed Applicant No. 1 to file his submissions. Applicant No. 1, vide e-mail dated 12.08.2020, filed his submissions and stated that he agreed with the DGAP's report and requested that it be accepted. Given the above submissions of Applicant No. 1, further hearings were close....
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....eedings are stayed till further orders". 9. Further, the Respondent, vide his subsequent submission dated 29.10.2020, reiterated his previous submissions dated 08.10.2020 and submitted that he was depositing the profiteered amount as directed by the Hon'ble High Court in its interim order dated 08.10.2020. After considering the above submissions of the Respondent, hearings were closed in the instant matter. 10. On examining the various submissions of the Applicants, the Respondent, and the case records, we are clear that the report of the DGAP dated 12.06.2019, is acceptable, not only because it has been agreed to by both, the applicant No. 1 and the respondent, but also because the main issue of profiteering by the Respondent has already been addressed and settled by this Authority's order No. 37/2020 dated 07.07.2020 = 2020 (7) TMI 286 - NATIONAL ANTI-PROFITEERING AUTHORITY on the same matter, whereby the Respondent was found to have profiteered in terms of Section 171 of the CGST Act 2017. It is pertinent that the above Order was passed in pursuance of an earlier complaint filed by Principal Commissioner, Central Tax & Central Excise Hyderabad, GST Commissionerate, GST Bha....
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....on'ble High Court of Delhi in the matter arising out of the Writ Petition (Civil) No. 7736/2020 = 2020 (10) TMI 573 - DELHI HIGH COURT, filed by the Respondent against Order No. 37/2020 dated 07.07.2020 = 2020 (7) TMI 286 - NATIONAL ANTI-PROFITEERING AUTHORITY of this Authority, and observe that the Hon'ble High Court, vide its interim order dated 08.10.2020, has directed the Respondent as follows - "to deposit the principal profiteered amount i.e. Rs. 25,53,454/- (Rs. 30,13,058/- minus Rs. 4,59,604/-) in six equated installments commencing 02nd November, 2020. The interest amount directed to be paid by the Respondents as well as penalty proceedings are stayed till further orders". Accordingly, the Respondent has deposited an amount of Rs. 2,12,788/- in the Central Consumer Welfare Fund and a similar amount of Rs. 2,12,788/- in the Telangana State Consumer Welfare Fund. Further, as has been explained by us in above paras, the Applicant No. 1 is entitled to be passed on an amount of Rs. 11.73 along with interest as applicable thereon since the amount has to be passed on equally from the Central CWF and the Telangana State CWF. the amount to be paid from each of the above two CWFs wo....