https://www.taxtmi.com/caselaws?id=395735 The Authority found that M/s. Vini Cosmetics Pvt. Ltd. did not pass on the benefit of the GST rate reduction from 28% to 18% to consumers, resulting in a profiteered amount of Rs. 8,50,442/-. The Respondent was directed to deposit this amount in the Consumer Welfare Fund and faced potential penalties under Section 171(3A) of the CGST Act, 2017. The delay in issuing the order was attributed to the COVID-19 pandemic, as per Notification No. 35/2020-Central Tax dated 03.04.2020. en-us Tue, 19 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395735 The Authority found that M/s. Vini Cosmetics Pvt. Ltd. did not pass on the benefit of the GST rate reduction from 28% to 18% to consumers, resulting in a profiteered amount of Rs. 8,50,442/-. The Respondent was directed to deposit this amount in the Consumer Welfare Fund and faced potential penalties under Section 171(3A) of the CGST Act, 2017. The delay in issuing the order was attributed to the COVID-19 pandemic, as per Notification No. 35/2020-Central Tax dated 03.04.2020. Case-Laws GST Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395735