Violation of Section 171 of CGST Act: Profiteering Alleged in Sale of Used Heidelberg Speed Master Offset Press.

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....Profiteering - supply of a “Used Heidelberg Speed Master Offset Press with complete tools and accessories - The Respondent has acted in contravention of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction in the rate of tax/ additional ITC....