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TMI Blog2020 (12) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... e was received from the Standing Committee on Anti-Profiteering on 06.05.2020 recommending that a detailed investigation be conducted in respect of an Application filed by Applicant No. 1 alleging profiteering by the Respondent in respect of the supply of "Services by way of admission to exhibition of cinematograph films where the price of admission ticket is above one hundred rupees" despite a reduction 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1 was based on a copy of a movie ticket dated 04.01.2019 that he had enclosed with his Application and that the date of the said movie ticket fell within the period for which profiteering has been ascertained against the Respondent and his claim to the benefit was also established. 4. On the issue of quantification of the amount of benefit that the Respondent was required to pass on to the Applicant, the DGAP has reported as follows that there were two classes of screens within the multiplex, 2D and 3D screens; that the prices of tickets for Screens 1 to 5 (2D Movies) were different from the tickets for Screen 6 (3D Movies); that the ticket pricing varied, based on the screen where a movie was exhibited; that the case of Applicant No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 closed by this Authority vide its Order dated 20.08.2020. 7. Further, vide its Order dated 25.09.2020, hearings in the instant case were re-opened t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Rule 133 (2A) of the CGST Rules, 2017. The DGAP, vide his clarification furnished under Rule 133 (2A) of the CGST Rules 2017, reported that aggrieved with the Authority's order No. 37/2020 dated 07.07.2020 = 2020 (7) TMI 286 - NATIONAL ANTI-PROFITEERING AUTHORITY, the Respondent had filed a Writ Petition (Civil) No. 7736/2020 = 2020 (10) TMI 573 - DELHI HIGH COURT before the Hon'ble High Court of Delhi at New Delhi. The Hon'ble High Court vide order dated 08.10.2020 directed the Respondent "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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority had upheld that the allegation of profiteering against the Respondent and determined that the Respondent had realized an additional benefit amounting to Rs. 30,13,058/-(inclusive of GST). The Respondent had therefore been directed to reduce the prices of his tickets as per the provisions of Rule 133 (3) (a) of the CGST Rules, 2017, keeping in view the reduction in the rate of tax so that the benefit was passed on to the recipients. Further, the Respondent had been directed to deposit the profiteered amount of Rs. 30,13,058/- along with the interest to be calculated @ 18% from the date when the above amount was collected by him from the recipients till the above amount was deposited, Since the recipients, in this case, were not ide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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