2021 (2) TMI 698 - DELHI HIGH COURT - GST

Head Note / Extract:
Profiteering - Franchisor services - vires of Section 171 of the Central Goods and Services Tax Act, 2017 (CGST Act) and Rules 126, 128 and 133 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The counsel for the petitioner to, before the next date of hearing, place before this Court the agreement / arrangement of the petitioner, if any, with the foreign company, which is entitled to the trade mark ‘SUBWAY’ and / or showing the authority under which the petitioner is issuing franchises in India. The petitioner to also place before this Court, before the next date, a sample agreement entered into by the petitioner with the franchises / sub-franchises in India, if they are all the same and / or be prepared to make a statement to the said effect before this Court. List on 15th February, 2021.