Anti-profiteering order issued against assessee could not be passed within prescribed time limit due to force majeure, accordingly it is being passed in terms of the Notification No 65/2020- Central Tax
Anti-profiteering— The brief facts of the instant case are that a reference was received from the Standing Committee on Anti-Profiteering 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 reduction in the GST rate from 28% to 18%.
Held that— In this case, this Authority had passed Order No. 37/2020 dated 07.07.2020 and hence three months period stipulated for any such correction has lapsed. However, due to the prevalent pandemic of COVID-19 in the Country, this order could not be passed within the stipulated period of three months from the date of Order No. 37/2020 dated 07.07.2020, of this Authority on the same matter due to force majeure in line with Para 30 of the ‘Procedure and Methodology’ notified by this Authority. Accordingly, this Order is being passed today i.e. 27.11.2020 in terms of the Notification No.65/2020-Central Tax dated 01.09.2020