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2018 (12) TMI 1403 - NAPA - GSTProfiteering - supply of “Panasonic LED TH43E200DX#45580” - benefit of reduction in the rate of tax not passed - Section 171 of CGST Act, 2017 - Held that:- It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017 and that the rate of tax in the Post-GST era has also been increased from 26.79% to 28%, therefore, the allegation of profiteering is not sustainable in terms of Section 171 of the CGST Act, 2017. There is no merit in the application - application dismissed.
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