https://www.taxtmi.com/caselaws?id=389627 The Respondent was found to have violated Section 171 of the CGST Act, 2017 by not passing on the benefit of tax rate reduction to recipients. The profiteered amount was determined as Rs. 67,28,592/- for the period from 01.07.2017 to 31.08.2018. The Respondent was directed to deposit this amount along with interest in the Consumer Welfare Fund and faced penalties under Section 171 (3A) of the CGST Act, 2017. Further investigation was ordered to assess profiteering on all products supplied by the Respondent. en-us Tue, 10 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389627 The Respondent was found to have violated Section 171 of the CGST Act, 2017 by not passing on the benefit of tax rate reduction to recipients. The profiteered amount was determined as Rs. 67,28,592/- for the period from 01.07.2017 to 31.08.2018. The Respondent was directed to deposit this amount along with interest in the Consumer Welfare Fund and faced penalties under Section 171 (3A) of the CGST Act, 2017. Further investigation was ordered to assess profiteering on all products supplied by the Respondent. Case-Laws GST Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389627