https://www.taxtmi.com/caselaws?id=801199 Section 171(1) of the CGST Act requires GST rate-reduction benefits to be passed on through commensurate price reductions, without requiring proof of wilful retention. Invoice-wise comparison of pre- and post-reduction base prices may establish non-passing-on where the supplier provides no cogent, transaction-specific evidence that costs or other factors offset the benefit. Enquiries may cover supplies beyond those identified in a complaint and continue despite its withdrawal; customised or lump-sum supplies are not automatically exempt. Registration changes or demerger do not alone preclude examination. Identifiable recipients receive the benefit, while unidentifiable amounts are deposited with interest in Consumer Welfare Funds. Penalty under Section 171(3A) applies prospectively, not to earlier contraventions. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801199 Section 171(1) of the CGST Act requires GST rate-reduction benefits to be passed on through commensurate price reductions, without requiring proof of wilful retention. Invoice-wise comparison of pre- and post-reduction base prices may establish non-passing-on where the supplier provides no cogent, transaction-specific evidence that costs or other factors offset the benefit. Enquiries may cover supplies beyond those identified in a complaint and continue despite its withdrawal; customised or lump-sum supplies are not automatically exempt. Registration changes or demerger do not alone preclude examination. Identifiable recipients receive the benefit, while unidentifiable amounts are deposited with interest in Consumer Welfare Funds. Penalty under Section 171(3A) applies prospectively, not to earlier contraventions. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801199