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2018 (10) TMI 1615 - NAPA - GSTProfiteering - restaurant service - benefit of reduction of tax from 18% to 5% not passed to customers - it was also alleged that Respondent was illegally profiteering by appropriating the amount of reduction of tax by fleecing the poor customers as he was denying them the benefit of reduction - Held that:- The investigation conducted in the matter by the Applicant No. 2 against the Respondent No. 1 could not establish profiteering for want of credible evidence and hence no violation of the provisions of Section 171 of the CGST Act 2017 could be established - there are no violation of the provisions of Section 171 of the CGST Act, 2017 - application dismissed.
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