SUBWAY SYSTEMS INDIA PVT. LTD. v. UNION OF INDIA & ORS.
High Court, Delhi
Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice
SUBWAY SYSTEMS INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
W.P.(C) 1852/2021 & CM No.5359/2021 dated 11.02.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 171
Rule Number : Rule 126, 128, 133
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
Legal Review of Petitioner’s Liability in Anti-Profiteering Actions – The petitioner challenged certain provisions of the Act and Rules. – The petitioner argued that – it should not be held responsible for anti-profiteering actions of over 500 franchisees in India. – They claimed that the inquiries into all these franchisees were unreasonable and beyond their liability. – The court issued an interim order, – directing the petitioner to present documentation regarding their agreement – with the foreign company owning the trademark and – sample franchise agreements before the next hearing. – The case was scheduled for further hearing. Ref. 1. Section 171 of the CGST Act, 2017, Rule 126, 128 and 133 of the CGST Rules, 2017
Represented by:
Counsel for the Petitioner: Abhishek A. Rastogi, Advocate.
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