https://www.taxtmi.com/caselaws?id=396671 The Respondent was found to have not passed on the commensurate benefit of tax reduction to customers following a GST rate reduction. The Authority determined a profiteered amount of Rs. 41,93,431/- and directed the Respondent to deposit this sum in consumer welfare funds with interest. Additionally, the Respondent faced potential penalty proceedings under Section 171 (3A) of the CGST Act, 2017 for violating consumer benefit provisions. Compliance monitoring was assigned to CGST/SGST Maharashtra Commissioners to ensure adherence within four months. en-us Mon, 06 Jul 2020 00:00:00 +0530 Wed, 22 Jul 2020 22:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396671 The Respondent was found to have not passed on the commensurate benefit of tax reduction to customers following a GST rate reduction. The Authority determined a profiteered amount of Rs. 41,93,431/- and directed the Respondent to deposit this sum in consumer welfare funds with interest. Additionally, the Respondent faced potential penalty proceedings under Section 171 (3A) of the CGST Act, 2017 for violating consumer benefit provisions. Compliance monitoring was assigned to CGST/SGST Maharashtra Commissioners to ensure adherence within four months. Case-Laws GST Mon, 06 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396671