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GST - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Profiteering - supply of “luggage trolley bag/suitcases” - ...

GST

May 13, 2019

Profiteering - supply of “luggage trolley bag/suitcases” - Respondent had increased the base prices of his products despite reduction in the rate of GST from 28% to 18% - It is established that the Respondent has deliberately and consciously acted in contravention of the provisions of the CGST Act, 2017 by issuing incorrect invoices which is an offence u/s 122(1)(i)- liable for penalty

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