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2019 (2) TMI 293 - THE NATIONAL ANTI-PROFITEERING AUTHORITYProfiteering - Black Pepper - benefit of reduction in the rate of tax not passed - Section 171 of Central Goods and Service Tax Act, 2017 - Held that:- It is clear 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 hence there is no contravention of the anti- profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 - application filed by the Applicants is not sustainable in terms of Section 171 of the CGST Act, 2017 - application dismissed.
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