https://www.taxtmi.com/caselaws?id=402826 The court found the Respondent guilty of not passing on the benefit of additional Input Tax Credit (ITC) to buyers, violating Section 171 (1) of the CGST Act, 2017. The Anti-Profiteering Authority determined the profiteered amount and held the Respondent accountable. However, the penalty under Section 171 (3A) was withdrawn as the provision was not applicable retrospectively to the investigation period. 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=402826 The court found the Respondent guilty of not passing on the benefit of additional Input Tax Credit (ITC) to buyers, violating Section 171 (1) of the CGST Act, 2017. The Anti-Profiteering Authority determined the profiteered amount and held the Respondent accountable. However, the penalty under Section 171 (3A) was withdrawn as the provision was not applicable retrospectively to the investigation period. Case-Laws GST Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402826