https://www.taxtmi.com/caselaws?id=372832 The case involved allegations of profiteering by the Respondent in relation to the supply of "Mirror Series Tiles" due to not passing on the GST benefit upon its implementation from 01.07.2017 and a subsequent reduction in GST rate from 28% to 18% effective 14.11.2017. The court found that there was no contravention of Section 171 of the CGST Act, 2017, as the tax rate remained the same at 28% post-GST implementation, and there was no evidence that the reduction to 18% was not passed on to the recipient. Therefore, the application was dismissed, emphasizing the importance of passing on tax benefits to consumers and the need for clear documentation and evidence in such cases. en-us Thu, 27 Dec 2018 00:00:00 +0530 Tue, 25 Feb 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372832 The case involved allegations of profiteering by the Respondent in relation to the supply of "Mirror Series Tiles" due to not passing on the GST benefit upon its implementation from 01.07.2017 and a subsequent reduction in GST rate from 28% to 18% effective 14.11.2017. The court found that there was no contravention of Section 171 of the CGST Act, 2017, as the tax rate remained the same at 28% post-GST implementation, and there was no evidence that the reduction to 18% was not passed on to the recipient. Therefore, the application was dismissed, emphasizing the importance of passing on tax benefits to consumers and the need for clear documentation and evidence in such cases. Case-Laws GST Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372832