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    <description>The judgment found the Respondent, a major FMCG distributor, guilty of not passing on the benefit of a GST rate reduction to consumers, resulting in a profiteering amount of Rs. 3,43,109/-. The Respondent was directed to deposit this amount with interest into the Consumer Welfare Fund, reduce product prices in compliance with the CGST Rules, and faced a penalty for issuing incorrect invoices.</description>
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