https://www.taxtmi.com/caselaws?id=422371 NAPA found that a supplier of monitors and TVs (screen size up to 32 inches) failed to pass on GST rate reduction benefits from 28% to 18% effective January 1, 2019, violating Section 171 of CGST Act, 2017. The profiteered amount was determined as Rs. 4,699 for the period January-June 2019. The respondent deposited the profiteered amount plus Rs. 1,500 interest in Consumer Welfare Funds. No penalty was imposed as the penalty provision became effective January 1, 2020, while the violation occurred in 2019. Application disposed of within prescribed time limitations. en-us Tue, 10 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422371 NAPA found that a supplier of monitors and TVs (screen size up to 32 inches) failed to pass on GST rate reduction benefits from 28% to 18% effective January 1, 2019, violating Section 171 of CGST Act, 2017. The profiteered amount was determined as Rs. 4,699 for the period January-June 2019. The respondent deposited the profiteered amount plus Rs. 1,500 interest in Consumer Welfare Funds. No penalty was imposed as the penalty provision became effective January 1, 2020, while the violation occurred in 2019. Application disposed of within prescribed time limitations. Case-Laws GST Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422371