GST Library

Login | Register

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Fees Manager

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Videos

GST e-books



Tax Domains Sale

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

HRUSHRXESH & OTHERS vs. ASIAN RADHIKA MULTIPLEX & OTHERS
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
SH.ANIL AGARWAL
SWETA KAKKAD
Pet. Counsel
Sanjay Kumar Chattar
Awanindra Kumar
Res. Counsel
Vaibhav Gaggar
Swapnil Srivastava

Petitioner / Applicant

HRUSHRXESH & OTHERS

Respondent ASIAN RADHIKA MULTIPLEX & OTHERS
Court

NAA (National Anti Profiteering Authority)

Date Jun 26, 2024
Order No.

05/2024

Citation

2024(6) TAXREPLY 10606

Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA

ORDER

ORDER 1. The Present Report dated 25.09.2020 has been received by the erstwhile Authority from the Applicant No 2. i.e the Director General of Anti-Profiteering (hereinafter referred to as “the DGAP”) on 28.09.2020 after a detailed investigation under Rule 129 (6) of the CGST Rules, 2017. The brief facts of the case are that a reference was received from the Standing Committee on Anti-profiteering on 06.05.2020 to conduct a detailed investigation in respect of an application dated 22 05.2019 filed by Applicant Na 1. under Rule 128 of the CGST Rules, 2017 (hereinafter referred to as “the Rules”). The Applicant No. 1 had alleged that the Respondent did not pass on the benefit of reduction in the GST rate on the movie admission tickets from 28% to 18% w.e.f 01.01.2019. vide Notification No. 27/2018-C.T. (Rate) dated 31.12 2018 and instead. increased the base price to maintain the same cum-tax selling price, alleging profiteering by the Respondent with r....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
17
Feb
S
M
T
W
T
F
S
20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).