https://www.taxtmi.com/caselaws?id=388835 The Authority upheld the DGAP's findings that Respondent No. 1 had profiteered by not passing on the benefit of the GST rate reduction on sanitary napkins to consumers. The profiteered amount was determined to be Rs. 42,70,18,581/-. Respondent No. 1 was directed to reduce prices, deposit the profiteered amount with interest in Consumer Welfare Funds, and face a Show Cause Notice for penalties under Section 171(3A) of the CGST Act. No profiteering was found on the part of Respondent No. 2, leading to the dismissal of the application against them. en-us Thu, 21 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388835 The Authority upheld the DGAP's findings that Respondent No. 1 had profiteered by not passing on the benefit of the GST rate reduction on sanitary napkins to consumers. The profiteered amount was determined to be Rs. 42,70,18,581/-. Respondent No. 1 was directed to reduce prices, deposit the profiteered amount with interest in Consumer Welfare Funds, and face a Show Cause Notice for penalties under Section 171(3A) of the CGST Act. No profiteering was found on the part of Respondent No. 2, leading to the dismissal of the application against them. Case-Laws GST Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388835