Court :
GSTAT Delhi
Brief :
The GST Appellate Tribunal Delhi in the case of DGAP v. Mallikarjuna Cinema Hall, 70MM Hyderabad [NAPA/3/PB/2025, order dated September 12, 2025] held that the respondent cinema's reliance on state-fixed ticket caps does not absolve it of liability for not passing on GST rate reduction benefits to consumers, reaffirming that maintenance charges are also part of the taxable value. Profiteered sums and limited interest were directed to be deposited as per law.
Citation :
NAPA/3/PB/2025, order dated September 12, 2025
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