https://www.taxtmi.com/caselaws?id=390689 The Respondent was found to have contravened Section 171 of the CGST Act, 2017, by not passing on the benefit of additional Input Tax Credit (ITC) to the buyers. The total profiteered amount was determined to be Rs. 51,12,928/-, with the Respondent directed to pass this amount to the buyers along with interest. Further investigation was ordered to calculate the final ITC benefit post-December 2018, and a Show Cause Notice was issued for potential penalty under Section 171(3A) of the CGST Act, 2017. en-us Tue, 07 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390689 The Respondent was found to have contravened Section 171 of the CGST Act, 2017, by not passing on the benefit of additional Input Tax Credit (ITC) to the buyers. The total profiteered amount was determined to be Rs. 51,12,928/-, with the Respondent directed to pass this amount to the buyers along with interest. Further investigation was ordered to calculate the final ITC benefit post-December 2018, and a Show Cause Notice was issued for potential penalty under Section 171(3A) of the CGST Act, 2017. Case-Laws GST Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390689