Respondents Allegedly Profit from GST Rate Cut on Dettol Liquid by Raising Prices; Violations Found u/r 133 (1) CGST.

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....Profiteering - supply of Dettol HW Liquid Original 900 ml - allegation that respondent had not passed on the benefit of reduction in the GST rate from 28% to 18% and instead, increased the base price of the above product - The profiteered amount is determined as ₹ 63,14,901/- in respect of the Respondent No. 1 and ₹ 2,33,456/- in respect of the Respondent No. 2 in terms of Rule 133 (1) of the CGST Rules, 2017 - NAPA....