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Violation of Section 171: Failure to Pass Tax Cut Benefits to Consumers for Park Avenue After-Shave Lotion.
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....Profiteering - After-Shave Lotion Park Avenue Good Morning 50 ml - It is established that both the above Respondents have acted in contravention of the provisions of Section 171 of the CGST Act, 2017 and have not passed on the benefit of reduction in the rate of tax to their recipients by commensurate reduction in the prices.....
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