https://www.taxtmi.com/caselaws?id=310970 NAPA found respondent distributor violated section 171(1) of CGST Act, 2017 by not passing on GST rate reduction benefits to customers after November 2017 notification. However, since the manufacturer was already investigated for the same period and products with confirmed profiteering of Rs. 186,39,57,058/-, NAPA directed DGAP to re-investigate to avoid duplication of profiteering amounts between distributor and manufacturer cases. Application disposed off with direction for re-examination. en-us Wed, 28 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310970 NAPA found respondent distributor violated section 171(1) of CGST Act, 2017 by not passing on GST rate reduction benefits to customers after November 2017 notification. However, since the manufacturer was already investigated for the same period and products with confirmed profiteering of Rs. 186,39,57,058/-, NAPA directed DGAP to re-investigate to avoid duplication of profiteering amounts between distributor and manufacturer cases. Application disposed off with direction for re-examination. Case-Laws GST Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310970