https://www.taxtmi.com/caselaws?id=395232 The Respondent was found to have profiteered by not passing on the benefit of Input Tax Credit (ITC) as mandated under Section 171 of the CGST Act, 2017. The profiteered amount was determined to be Rs. 6,91,121, and the Respondent was ordered to refund this amount to Applicant No. 1 along with interest at 18%. The Respondent's request for waiver of interest was denied, and a Show Cause Notice for the imposition of a penalty under Section 171 (3A) was to be issued. The Commissioners of CGST/SGST were tasked with ensuring compliance with the order. en-us Tue, 05 May 2020 00:00:00 +0530 Tue, 12 May 2020 13:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395232 The Respondent was found to have profiteered by not passing on the benefit of Input Tax Credit (ITC) as mandated under Section 171 of the CGST Act, 2017. The profiteered amount was determined to be Rs. 6,91,121, and the Respondent was ordered to refund this amount to Applicant No. 1 along with interest at 18%. The Respondent's request for waiver of interest was denied, and a Show Cause Notice for the imposition of a penalty under Section 171 (3A) was to be issued. The Commissioners of CGST/SGST were tasked with ensuring compliance with the order. Case-Laws GST Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395232