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2019 (3) TMI 751 - NAPA - GSTProfiteering - supply of Paint (AP Woodtech Wood Stain Walnut 500ml) - reduction in he rate of tax or not - the benefit of reduction in the rate of tax not passed on - contravention of Section 171 of the CGST Act, 2017 - Held that:- The Respondent had maintained the same base price post reduction in the rate of tax w.e.f. 15.11.2017, resulting in reduction in the cum-tax price from ₹ 175.40/- to ₹ 161.70/-. Since the benefit of tax reduction has been passed on by the Respondent by commensurate reduction in his price, therefore, the Respondent cannot be held guilty under Section 171 of the above Act. 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 above Applicants and the same is accordingly dismissed - decided against petitioner.
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