https://www.taxtmi.com/caselaws?id=424412 NAPA held that respondent violated Section 171(1) of CGST Act, 2017 by failing to pass on benefit of tax rate reduction from 12% to nil on sanitary napkins effective 27.07.2018. Authority determined profiteered amount of Rs. 9,84,354 for period 27.07.2018 to 31.03.2019 based on DGAP investigation showing respondent increased base prices instead of reducing them. Respondent directed to deposit profiteered amount with 18% interest in Consumer Welfare Fund within three months as recipients unidentifiable. No penalty imposed as Section 171(3A) provisions came into force after the violation period. en-us Fri, 24 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424412 NAPA held that respondent violated Section 171(1) of CGST Act, 2017 by failing to pass on benefit of tax rate reduction from 12% to nil on sanitary napkins effective 27.07.2018. Authority determined profiteered amount of Rs. 9,84,354 for period 27.07.2018 to 31.03.2019 based on DGAP investigation showing respondent increased base prices instead of reducing them. Respondent directed to deposit profiteered amount with 18% interest in Consumer Welfare Fund within three months as recipients unidentifiable. No penalty imposed as Section 171(3A) provisions came into force after the violation period. Case-Laws GST Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424412