NAA disputes DGAP 's view that Barbeque Nation Hospitality Ltd alleges corruption.
After a complaint filed against them by Mrs. Chitra Kumar for profit-making under the GST, the Barbeque Nation refused to provide invoice details in the official inquiry.
NAA directed DGAP to guide Barbeque Nation to supply its invoice with fair information within 15 days, and to take punitive action against it in accordance with Rule 132 of the CGST Rules in the event of failure to do so.
Barbeque Nation is under investigation for not passing on the gain of the GST rate lowered by raising the base price of Dinner Veg from Rs. 862/—to Rs. 929/—and Dinner Non-Veg from Rs. 969/—to Rs. 1,039/ —
In the duration from 15.11.2017 to 31.03.2019, the Director-General of Anti-Profiteering (DGAP) submitted his report calculating the quantum of the sum profited by the Barbeque State to Rs. 32,58,84,772/-.
DGAP also submitted that it had measured the above number by comparing the average pre-tariff reduction base prices with the average post-tariff reduction base prices on the ground that the Barbeque Nation had not provided it with the invoice with fair descriptions of the sales made during the time referred to above for the sake of a large amount of data.
NAA Passed the Order
That the stated reasons by DGAP are not persuasive to adjust the accepted methodology for the measurement of the sum profited on the ground that the Barbeque Nation has not provided the invoice with fair information for the sake of a large volume of data.
The respondent is obliged to provide the invoice with reasonable details and DGAP shall order the respondent to provide the invoice with reasonable details within 15 days of receipt of the notice.
The respondent shall provide the requisite assistance to the DGAP during the fresh inquiry and, if the respondent refuses to do so, punitive action shall be taken against the respondent as provided for in Rule 132 of the CGST Rules of 2017. NAA: leads fresh investigation toward Barbeque Nation; measurement of DGAP in comparison to agreed methodology; That DGAP shall again calculate the amount of money profited by the Barbeque Nation.
The respondent can not be allowed to enrich itself at the expense of customers who are voiceless, unorganized and vulnerable, and appropriate to the benefit of a reduction in taxes that it is not needed to undergo on from its own pocket as it has been given by the govt from their limited government revenue.
