https://www.taxtmi.com/caselaws?id=382189 The judgment found that the respondent had contravened Section 171 of the CGST Act by not passing on the benefit of GST rate reduction on footwear. The respondent was directed to refund the profiteered amount of Rs. 6,55,307, depositing it into the Consumer Welfare Fund, and pay interest. Additionally, the respondent faced a penalty for issuing incorrect invoices. The order mandated price reductions, refunds, deposits, and issuance of a show-cause notice for penalty imposition. en-us Wed, 26 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382189 The judgment found that the respondent had contravened Section 171 of the CGST Act by not passing on the benefit of GST rate reduction on footwear. The respondent was directed to refund the profiteered amount of Rs. 6,55,307, depositing it into the Consumer Welfare Fund, and pay interest. Additionally, the respondent faced a penalty for issuing incorrect invoices. The order mandated price reductions, refunds, deposits, and issuance of a show-cause notice for penalty imposition. Case-Laws GST Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382189