NAA: Subway-Franchisee profiteered on 'restaurant-service'; Tax-reduction cannot be appropriated under garb of price-fixation

NAA holds that Respondent running a restaurant as a franchisee of Subway Systems India Pvt. Ltd. profiteered on supply of food products  by denying the benefit of tax rate reduction to consumers in contravention of section 171 of the CGST Act, 2017; Holds that because of the increase in the base price the cum-tax price paid by consumers was not reduced commensurately, inspite of reduction in GST rate; DGAP found that for the period covered in investigation...