https://www.taxtmi.com/caselaws?id=777008 GSTAT (Delhi) - AT held the respondent guilty of contravening s.171 CGST for failing to pass on GST rate reduction on beauty products. The tribunal found the rebuttable presumption in favour of the investigating agency unrefuted, noting the distributor had discretion to offer discounts and could not blame the manufacturer. The respondent was directed to deposit Rs. 3,31,879 with 18% p.a. interest (from 01.04.2018 to 31.12.2018) into the Centre/State consumer welfare fund under s.57 CGST within three months, failing which recovery by the jurisdictional CGST/SGST Commissioner was ordered. en-us Mon, 18 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 18:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777008 GSTAT (Delhi) - AT held the respondent guilty of contravening s.171 CGST for failing to pass on GST rate reduction on beauty products. The tribunal found the rebuttable presumption in favour of the investigating agency unrefuted, noting the distributor had discretion to offer discounts and could not blame the manufacturer. The respondent was directed to deposit Rs. 3,31,879 with 18% p.a. interest (from 01.04.2018 to 31.12.2018) into the Centre/State consumer welfare fund under s.57 CGST within three months, failing which recovery by the jurisdictional CGST/SGST Commissioner was ordered. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777008