https://www.taxtmi.com/caselaws?id=367904 NAPA held respondent liable for profiteering under Section 171 of CGST Act, 2017 for not passing GST rate reduction benefit on Maybelline foundation to consumers. Respondent increased basic price equivalent to tax reduction amount, constituting profiteering of Rs. 15,861. Authority directed price reduction, refund of Rs. 41 with 18% interest to applicant, and deposit of remaining Rs. 15,820 in Consumer Welfare Fund. Penalty proceedings under Section 122 also initiated for issuing incorrect invoices. Respondent's defenses regarding methodology absence and complaint procedure were rejected. en-us Tue, 25 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367904 NAPA held respondent liable for profiteering under Section 171 of CGST Act, 2017 for not passing GST rate reduction benefit on Maybelline foundation to consumers. Respondent increased basic price equivalent to tax reduction amount, constituting profiteering of Rs. 15,861. Authority directed price reduction, refund of Rs. 41 with 18% interest to applicant, and deposit of remaining Rs. 15,820 in Consumer Welfare Fund. Penalty proceedings under Section 122 also initiated for issuing incorrect invoices. Respondent's defenses regarding methodology absence and complaint procedure were rejected. Case-Laws GST Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367904