https://www.taxtmi.com/caselaws?id=394662 The Respondent failed to pass on the benefit of the reduction in the GST rate from 18% to 5% on restaurant services to customers, resulting in a profiteered amount of Rs. 20,80,087/-. The Respondent was directed to deposit this amount in consumer welfare funds, reduce prices accordingly, and potentially face penalties under Section 171(3A) of the CGST Act, 2017. The investigation period was deemed appropriate, and the Respondent's arguments regarding the methodology and burden of GST were rejected. The Authority emphasized the obligation to ensure consumers benefit from tax reductions. en-us Fri, 13 Mar 2020 00:00:00 +0530 Mon, 20 Apr 2020 13:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394662 The Respondent failed to pass on the benefit of the reduction in the GST rate from 18% to 5% on restaurant services to customers, resulting in a profiteered amount of Rs. 20,80,087/-. The Respondent was directed to deposit this amount in consumer welfare funds, reduce prices accordingly, and potentially face penalties under Section 171(3A) of the CGST Act, 2017. The investigation period was deemed appropriate, and the Respondent's arguments regarding the methodology and burden of GST were rejected. The Authority emphasized the obligation to ensure consumers benefit from tax reductions. Case-Laws GST Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394662