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2019 (1) TMI 139 - NAPA - GSTProfiteering - four models of Motor Car - benefit of reduction in the rate of tax not passed - contravention of Section 171 of the CGST Act, 2017 - Held that:- First of all it is observed that the rate of tax was 15.63% in the pre-GST era which was increased to 29% in the post-GST era - It is evident that before discount base prices of all the products had remained the same. These facts have also not been disputed by the representative of the Applicant No. 1. Hence the provisions of Section 171 of the CGST Act 2017 are not attracted. It is clear that the Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application filed by the Applicant - application dismissed.
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