https://www.taxtmi.com/caselaws?id=397829 The Respondent was found to have contravened Section 171(1) of the CGST Act, 2017 by not passing on the benefit of GST rate reduction to customers for the period from 01.01.2019 to 06.01.2019, resulting in a profiteered amount of Rs. 13,51,519/-. However, as the Respondent voluntarily deposited Rs. 13,72,181/- with interest into the Consumer Welfare Fund, no further action was taken. No penalty was imposed due to the absence of penalty provisions during the relevant period. The order was issued considering the COVID-19 pandemic and extensions provided under Notification No. 55/2020-Central Tax. en-us Mon, 24 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397829 The Respondent was found to have contravened Section 171(1) of the CGST Act, 2017 by not passing on the benefit of GST rate reduction to customers for the period from 01.01.2019 to 06.01.2019, resulting in a profiteered amount of Rs. 13,51,519/-. However, as the Respondent voluntarily deposited Rs. 13,72,181/- with interest into the Consumer Welfare Fund, no further action was taken. No penalty was imposed due to the absence of penalty provisions during the relevant period. The order was issued considering the COVID-19 pandemic and extensions provided under Notification No. 55/2020-Central Tax. Case-Laws GST Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397829