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2022 (5) TMI 1595 - NAPA - GSTProfiteering - supply of goods - benefit of GST rate reduction had been passed on to the recipients by way of commensurate reduction in the prices of the subject goods or not - HELD THAT:- The Report of the DGAP stating that the Respondent has not violated the provisions of Section 171 of the CGST Act cannot be accepted and accordingly, the same is rejected and the DGAP is directed to reinvestigate the case as per the provisions of rule 133 (4) of the CGST Rules, 2017 on the following issues and submit a fresh Report as per the provisions of Rule 129: (i) Whether the Respondent has reduced, refixed and displayed the MRPs of the impacted SKUs commensurately w.e.f. 15-11-2017, after the rate of tax was reduced on them and conveyed the same to his Dealers i.e. Distributors/Wholesalers/Retailers by whatever name known? (ii) Whether the Respondent has affixed stickers or stamped or online printed the reduced MRPs on the stock lying with him or his Dealers as on 15-11-2017 and thus passed on the benefit of tax reduction on it? (iii) Whether the Respondent has charged 18% GST after rate reduction on the impacted SKUs after rate reduction? (iv) On which grounds the Respondent has increased the base prices of his products in the month of November, 2017 immediately after the tax reduction on 15-11-2017? (v) What evidence regarding increase in the prices of Crude Oil is available on the basis of which it has been claimed that the Respondent has increased his prices due to the increase in the prices of the Crude Oil? (iv) Whether the Respondent has violated the provisions of section 171 of the Act and if so what is the quantum of profiteering?
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