https://www.taxtmi.com/caselaws?id=395252 The Respondent was found to have contravened Section 171 of the CGST Act, 2017 by not passing on the benefit of GST rate reduction to recipients. The profiteered amount of Rs. 55,60,340/- was determined, and the Respondent was directed to deposit this amount with interest into the Consumer Welfare Funds of the Central and State Governments. Additionally, a Show Cause Notice was issued for potential penalty imposition under Section 171 (3A) of the CGST Act, 2017. en-us Mon, 13 Apr 2020 00:00:00 +0530 Wed, 13 May 2020 11:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395252 The Respondent was found to have contravened Section 171 of the CGST Act, 2017 by not passing on the benefit of GST rate reduction to recipients. The profiteered amount of Rs. 55,60,340/- was determined, and the Respondent was directed to deposit this amount with interest into the Consumer Welfare Funds of the Central and State Governments. Additionally, a Show Cause Notice was issued for potential penalty imposition under Section 171 (3A) of the CGST Act, 2017. Case-Laws GST Mon, 13 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395252