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2019 (3) TMI 753 - NAPA - GSTProfiteering - supply of 'Little Stars Dhoti (5-6) - benefit of reduction in the rate of tax at the time of implementation of GST not passed on - contravention of the provisions of 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 CST @ 2% to IGST @ 5%, therefore, the allegation of profiteering is not sustainable in terms of Section 171 of the CGST Act, 2017 as there has been no reduction in the rate of tax. Application dismissed - decided against petitioner.
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