NAA: Speaks for “voiceless”, pokes Subway for smart profiteering via royalty route

​​NAA upholds case of profiteering against a franchisee (Respondent) of Subway Systems India Pvt. Ltd.(SSIPL) for not passing on the benefit of reduction in GST rate from 18% to 5% w.e.f. November 15, 2017; Further, directs DGAP to examine possible violations of Section 171 by SSIPL noting that SSIPL may have profiteered by charging royalty and advertisement charges on the increased net taxable sales; Observes that SSIPL was recommending sales price to franchisee but was ...