https://www.taxtmi.com/caselaws?id=368544 NAPA held that respondent violated Section 171 of CGST Act, 2017 by not passing GST rate reduction benefit from 18% to 12% on Maggi noodles to consumers. Despite tax reduction, respondent increased base price from Rs. 3.96 to Rs. 4.17 per pack, resulting in profiteering of Rs. 0.24 per pack. NAPA determined total profiteering quantum at Rs. 90,778 and directed respondent to reduce prices commensurate with tax reduction, refund Rs. 2,253 to applicant with 18% interest, and imposed penalty under Section 122(1)(i) for issuing incorrect tax invoices. en-us Mon, 08 Oct 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368544 NAPA held that respondent violated Section 171 of CGST Act, 2017 by not passing GST rate reduction benefit from 18% to 12% on Maggi noodles to consumers. Despite tax reduction, respondent increased base price from Rs. 3.96 to Rs. 4.17 per pack, resulting in profiteering of Rs. 0.24 per pack. NAPA determined total profiteering quantum at Rs. 90,778 and directed respondent to reduce prices commensurate with tax reduction, refund Rs. 2,253 to applicant with 18% interest, and imposed penalty under Section 122(1)(i) for issuing incorrect tax invoices. Case-Laws GST Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368544