https://www.taxtmi.com/caselaws?id=388834 The Respondent did not pass on the benefit of tax reduction to customers due to an increased tax rate post-GST implementation. The Respondent failed to pass on the additional ITC benefit to customers, violating Section 171 of the CGST Act, 2017. The profiteered amount was determined, and the Respondent was directed to refund it with interest. The judgment also called for a Show Cause Notice for penalty imposition and instructed monitoring of compliance by CGST/SGST Commissioners. en-us Wed, 20 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388834 The Respondent did not pass on the benefit of tax reduction to customers due to an increased tax rate post-GST implementation. The Respondent failed to pass on the additional ITC benefit to customers, violating Section 171 of the CGST Act, 2017. The profiteered amount was determined, and the Respondent was directed to refund it with interest. The judgment also called for a Show Cause Notice for penalty imposition and instructed monitoring of compliance by CGST/SGST Commissioners. Case-Laws GST Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388834