https://www.taxtmi.com/caselaws?id=426291 NAPA determined that Respondent profiteered Rs. 2,096 by failing to pass on GST exemption benefits on sanitary napkins from July 2018 to October 2020, violating Section 171 of CGST Act. Respondent directed to deposit Rs. 2,094 in equal parts to Central and State Consumer Welfare Funds with 18% interest, and pass Rs. 1.78 plus interest to Applicant. Authority found contravention of Section 171(1) and ordered penalty notice under Section 171(3A) for the violation period. en-us Wed, 27 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426291 NAPA determined that Respondent profiteered Rs. 2,096 by failing to pass on GST exemption benefits on sanitary napkins from July 2018 to October 2020, violating Section 171 of CGST Act. Respondent directed to deposit Rs. 2,094 in equal parts to Central and State Consumer Welfare Funds with 18% interest, and pass Rs. 1.78 plus interest to Applicant. Authority found contravention of Section 171(1) and ordered penalty notice under Section 171(3A) for the violation period. Case-Laws GST Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426291