Penalty Proceedings Initiated for Profiteering Due to Non-Compliance with Section 171 of CGST Act on Grinder Sales.

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....Profiteering - supply of “Matchless Plus TTWG Grinder” - Failure to pass the benefit of reduction in rate of tax - The Respondent has acted in contravention of the provisions of Section 171 of the CGST Act, 2017 - penalty proceedings initiated.....