https://www.taxtmi.com/caselaws?id=394663 The judgment found the Respondent in violation of Section 171(1) of the CGST Act, 2017 for not passing on the benefit of the GST rate reduction to consumers. The profiteered amount was determined to be Rs. 1,49,896/-, including excess base prices and additional GST collected. The Respondent was directed to reduce prices, deposit the profiteered amount in Consumer Welfare Funds, and faced a penalty under Section 171(3A) of the CGST Act, 2017. Compliance was to be overseen by the SGST Commissioner, Maharashtra State, within four months. en-us Tue, 17 Mar 2020 00:00:00 +0530 Mon, 20 Apr 2020 13:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394663 The judgment found the Respondent in violation of Section 171(1) of the CGST Act, 2017 for not passing on the benefit of the GST rate reduction to consumers. The profiteered amount was determined to be Rs. 1,49,896/-, including excess base prices and additional GST collected. The Respondent was directed to reduce prices, deposit the profiteered amount in Consumer Welfare Funds, and faced a penalty under Section 171(3A) of the CGST Act, 2017. Compliance was to be overseen by the SGST Commissioner, Maharashtra State, within four months. Case-Laws GST Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394663