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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Profiteering - Sanitary Napkin - Respondent No. 2 i.e seller of ...

GST

November 23, 2019

Profiteering - Sanitary Napkin - Respondent No. 2 i.e seller of the product has clearly increased the base price of the product - as seen from the records reversal of ITC by him is more than excess realisation on closing stock after deniel of ITC benefit w.e.f. 27.07.2018, therefore no profiteering can be concluded on his part and hence, section 171(1) does not hold good in respect of the respondent.

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