{"id":209557,"date":"2019-02-06T10:17:14","date_gmt":"2019-02-06T04:47:14","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=209557"},"modified":"2019-02-12T13:59:00","modified_gmt":"2019-02-12T08:29:00","slug":"naa-dominos-pizza-india-operator-found-guilty-of-not-passing-gst-benefit-to-customers-issued-incorrect-invoices-and-illegally-earned-rs-41-42-crores","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/06\/naa-dominos-pizza-india-operator-found-guilty-of-not-passing-gst-benefit-to-customers-issued-incorrect-invoices-and-illegally-earned-rs-41-42-crores\/","title":{"rendered":"NAA | Dominos Pizza India operator found guilty of not passing GST benefit to customers \u2013 issued incorrect invoices and illegally earned Rs 41.42 crores"},"content":{"rendered":"

National Anti-Profiteering Authority (NAA):<\/strong> The coram\u00a0chaired by B.N. Sharma (Chairman) and comprising J.C. Chauhan, R. Bhagyadevi and Amand Shah as technical members found the operator of Domino\u2019s pizza chain in India guilty of offence under Section 122 of the Central Goods and Services Tax Act, 2017 (CGST Act) by illegally earning Rs 41.42 crores.<\/p>\n

Central Government vide Notification No. 46\/2017- Central Tax (Rate) had reduced GST rate for air-conditioned restaurants \u2013 except the ones located within hotels with room tariffs of Rs 7,500 and above \u2013 from 18 percent to 5 percent, without any input tax credit (ITC).<\/p>\n

Applicant, a customer of Domino\u2019s Pizza, filed an e-mail complaint against the respondent stating that Domino\u2019s had not reduced the prices of its \u2018Stuffed Garlic Bread\u2019<\/em> and \u2018Medium Veg Pizza\u2019<\/em> despite GST rate cut. The complaint alleged that after GST reduction, respondent had increased the base price of its product and was effectively charging the same amount as it used to before the tax cut. Hence, customers were denied the benefit of tax reduction.<\/p>\n

The Authority, at the outset, noted that post the GST rate cut, 398 products supplied by respondent were affected with tax reduction and as such it was obliged to pass on the benefit thereof to its customers by a commensurate reduction in prices as per Section 171 of the CGST Act.<\/p>\n

Respondent\u2019s arguments as to there being no methodology for determination and calculation of profiteering, as well as cited cases were dismissed by the Authority. Contention of revision in price of base products as a normal business decision due to factors such as the rise in prices of raw materials was opined as not having been established through the data submitted. Claims of losses suffered by respondent due to denial of ITC were also held to be unsupported by financial statements. It was observed that the \u201cbenefit of tax reduction is granted by the Central and State Governments to public out of their own revenue and therefore respondent cannot pocket it on one or the other pretext.\u201d<\/em><\/p>\n

It was held that Section 171 explicitly states that the recipient has to be given the benefit of tax reduction and any denial thereof violates Article 14 of the Constitution of India. On the basis of material on record, respondent was found guilty of pocketing Rs 41.42 crores (approx.) illegally. Accordingly, it was directed to reduce its prices as per the reduction in GST.<\/p>\n

It was further directed to refund Rs 5.65 along with interest at the rate of 18 percent from the date of charging till the date of refund to applicant\/complainant. The balance amount was directed to be deposited in 50-50 ratio in the Central and State consumer welfare fund. Lastly, a show cause notice was issued to respondent to explain why penalty under Section 122(1)(i) of CGST Act, not be imposed on it. [Kiran Chimirala v. Jubilant Food Work Ltd., 2019 SCC OnLine NAA 2<\/b><\/a>, Order dated 31-01-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

National Anti-Profiteering Authority (NAA): The coram\u00a0chaired by B.N. Sharma (Chairman) and comprising J.C. Chauhan, R. Bhagyadevi and Amand Shah as technical members <\/p>\n","protected":false},"author":8808,"featured_media":209558,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[33646,33642,33641,33643,33645,33644],"class_list":["post-209557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-18-percent","tag-dominos-pizza","tag-gst-benefit","tag-incorrect-invoices","tag-section-122-of-the-central-goods-and-services-tax-act","tag-section-171-of-the-cgst-act"],"yoast_head":"\nNAA | Dominos Pizza India operator found guilty of not passing GST benefit to customers \u2013 issued incorrect invoices and illegally earned Rs 41.42 crores | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/06\/naa-dominos-pizza-india-operator-found-guilty-of-not-passing-gst-benefit-to-customers-issued-incorrect-invoices-and-illegally-earned-rs-41-42-crores\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NAA | Dominos Pizza India operator found guilty of not passing GST benefit to customers \u2013 issued incorrect invoices and illegally earned Rs 41.42 crores\" \/>\n<meta property=\"og:description\" content=\"National Anti-Profiteering Authority (NAA): The coram\u00a0chaired by B.N. 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Sharma, Chairman and J.C. Chauhan, R. Bhagyadevi and Amand Shah, Technical Members, dealt with an application alleging profiteering on the supply of \u201cPaint\u201d by not passing on the benefit of reduction in the rate of tax of GST. For the above-stated issue,\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":211514,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/07\/naa-no-profiteering-where-there-is-neither-any-reduction-in-rate-of-tax-nor-increase-in-per-unit-base-price-of-the-product\/","url_meta":{"origin":209557,"position":1},"title":"NAA | No profiteering where there is neither any reduction in rate of tax nor increase in per unit base price of the product","author":"Bhumika Indulia","date":"March 7, 2019","format":false,"excerpt":"National Anti-Profiteering Authority (NAA): The Coram of B.N. Sharma (Chairman), and J.C. Chauhan and R. Bhagyadevi (Technical Members) dismissed an application filed by Kerala State Screening Committee for being devoid of merit. Respondent\u2019s case was referred to the Standing committee on Anti-Profiteering (Standing Committee) by Kerala State Screening Committee alleging\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":275358,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/11\/delhi-high-court-post-sale-discount-given-by-loreal-india-not-to-qualify-as-commensurate-reduction-in-prices-as-required-under-section-171-cgst-act-2017\/","url_meta":{"origin":209557,"position":2},"title":"Delhi High Court | Post sale discount given by Loreal India not to qualify as commensurate reduction in prices as required under Section 171 CGST Act, 2017","author":"Editor","date":"October 11, 2022","format":false,"excerpt":"\u00a0 \u00a0 Delhi High Court: In a case filed by Loreal India Private Limited (petitioner) challenging the order dated 23-06-2022 passed by National Anti-Profiteering Authority (Respondent 2) and the notice dated 01-06-2022 seeking to examining whether there is any profiteering or not, also challenging Section 171 of Central Goods and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":220637,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/","url_meta":{"origin":209557,"position":3},"title":"Two persons arrested for involving in fake invoices racket & fraudulently availing Input Tax Credit","author":"Bhumika Indulia","date":"October 9, 2019","format":false,"excerpt":"Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana has arrested two persons who were found involved in fake invoices racket having a taxable value of Rs 931 crore and fraudulently passing\/ availing Input Tax Credit (ITC) amounting to Rs 127 crore through a complex web chain of\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":279938,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/19\/gst-council-recommends-to-decriminalise-certain-offences-u-s-132-increase-in-threshold-of-amount-of-tax-for-prosecution\/","url_meta":{"origin":209557,"position":4},"title":"GST Council recommends to decriminalise certain offences u\/s 132; increase in threshold of amount of tax for prosecution","author":"Bhumika Indulia","date":"December 19, 2022","format":false,"excerpt":"\u00a0 \u00a0 The 48th GST Council has made recommendations relating to changes in GST tax rates, measures for facilitation of trade and measures for streamlining compliances in GST. Key points Decriminalization under GST: The Council has recommended to- raise the minimum threshold of tax amount for launching prosecution under GST\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-516.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":294960,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/20\/examining-applicability-of-input-tax-credit-on-corporate-social-responsibility-in-2023\/","url_meta":{"origin":209557,"position":5},"title":"Examining Applicability of Input Tax Credit on Corporate Social Responsibility in 2023","author":"Editor","date":"June 20, 2023","format":false,"excerpt":"by Urja Joshi\u2020 and Amisha Upadhyay\u2020\u2020","rel":"","context":"In "Op Eds"","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"input tax credit","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/input-tax-credit.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/input-tax-credit.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/input-tax-credit.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/input-tax-credit.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/209557","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=209557"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/209557\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/209558"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=209557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=209557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=209557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}