Failure to pass on GST rate cut benefit to consumers by not revising MRP violated Section 171 of GST Act.

The respondent violated Section 171 of the GST Act by failing to reduce, re-fix, and display the Maximum Retail Prices (MRPs) of certain products after a GST rate reduction effective from November 15, 2017. This failure prevented the tax reduction benefits from being passed on to consumers. The Delhi High Court ruled that the Directorate General of Anti-Profiteering's (DGAP) report, which found no violation, was unacceptable. Consequently, the DGAP has been instructed to reinvestigate the case and submit a new report in accordance with Rule 133(4) of the CGST Rules, 2017. .....

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