https://www.taxtmi.com/caselaws?id=402825 The Anti-Profiteering Authority found the Respondent guilty of violating Section 171(1) of the CGST Act, 2017 by not passing on tax rate reduction benefits to recipients. The Authority determined the profiteered amount and held the Respondent in violation. However, the penalty under Section 122(1)(i) of the Act was not applicable to Section 171(1) violations. As penalty provisions under Section 171(3A) of the Finance Act, 2019 were not in force at the time of the violation, the penalty proceedings were withdrawn, and the penalty was dropped. The case was closed with directions to both parties. en-us Fri, 11 Dec 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402825 The Anti-Profiteering Authority found the Respondent guilty of violating Section 171(1) of the CGST Act, 2017 by not passing on tax rate reduction benefits to recipients. The Authority determined the profiteered amount and held the Respondent in violation. However, the penalty under Section 122(1)(i) of the Act was not applicable to Section 171(1) violations. As penalty provisions under Section 171(3A) of the Finance Act, 2019 were not in force at the time of the violation, the penalty proceedings were withdrawn, and the penalty was dropped. The case was closed with directions to both parties. Case-Laws GST Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402825