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Since the respondent has expressed his inability to provide the requisite data on account of certain inexplicable technical reasons, we find it a fit case for exercise of the powers granted under the above Rules to the DGAP to summon the record and to recompute the amount of profiteering accordingly.

Anti-profiteering— The brief facts of the present case are that a reference was received from the Standing Committee on Anti Profiteering on 27.03.2019 by the DGAP, to conduct a detailed investigation in respect of an application iled under Rule 128 of the CGST Rules 2017, alleging profiteering in respect of restaurant service supplied by the Respondent (Franchisee of M/s Subway Systems India Pvt. Ltd.) despite reduction in the rate of GST from 18% to 5% w.e.f. 15.11.2017. It was alleged that the Respondent has increased the base prices of his products and has not passed on the benefit of reduction in the GST rate from 18% to 5% w.e.f. 15.11.2017, affected vide Notification No. 46/2017-Central Tax (Rate) dated 14.11.2017 by way of commensurate reduction in prices, in terms of Section 171 of the CGST Act, 2017. Held that— Since the respondent has expressed his inability to provide the requisite data on account of certain inexplicable technical reasons, we find it a fit case for exercise of the powers granted under the above Rules to the DGAP to summon the record and to recompute the amount of profiteering accordingly. Therefore, without going into any merits/other submissions filed by the Applicants and the Respondent at this stage, we find this case to be a fit case for recomputation of the amount of profiteering. All the other submissions made by the Applicants and the Respondent will be taken up subsequently. Therefore, under the provisions of Rule 133(4) of the CGST Rules 2017, this Authority directs the DGAP to reinvestigate the matter. The DGAP is further directed to furnish his Report within three months of this order under Rule 129 (6) of the CGST Rules, 2017.