https://www.taxtmi.com/caselaws?id=366889 NAPA held that respondent engaged in profiteering by failing to pass on GST reduction benefit from 28% to 18% on Vaseline product effective 15.11.2017. Despite tax reduction, respondent maintained same selling price by increasing base price by Rs. 14.11 per unit, exactly offsetting tax benefit. Authority found respondent violated Section 171 of CGST Act 2017, which mandates passing tax reduction benefits to consumers. Respondent directed to immediately reduce sale price commensurate with tax reduction and pass benefit to customers. Penalty proceedings initiated under Section 122 CGST Act for deliberate defiance of law. en-us Fri, 07 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366889 NAPA held that respondent engaged in profiteering by failing to pass on GST reduction benefit from 28% to 18% on Vaseline product effective 15.11.2017. Despite tax reduction, respondent maintained same selling price by increasing base price by Rs. 14.11 per unit, exactly offsetting tax benefit. Authority found respondent violated Section 171 of CGST Act 2017, which mandates passing tax reduction benefits to consumers. Respondent directed to immediately reduce sale price commensurate with tax reduction and pass benefit to customers. Penalty proceedings initiated under Section 122 CGST Act for deliberate defiance of law. Case-Laws GST Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366889