TMI BlogProfiteering - supply of restaurant service - The Respondent was legally not required to collect the...Profiteering - supply of restaurant service - The Respondent was legally not required to collect the excess GST and therefore, he has not only violated the provisions of the CGST Act, 2017 but has also acted in contravention of the provisions of Section 171 (1) of the above Act as he has denied the benefit of tax reduction to his customers by charging excess GST. Had he not charged the excess GST the customers would have paid less prices while purchasing food items from the Respondent and hence ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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