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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Profiteering - printing cartridges - The passing of the benefit ...


Distributor Penalized for Profiteering on Printing Cartridges; Must Pass Benefits Regardless of Supplier Actions.

March 8, 2019

Case Laws     GST     NAPA

Profiteering - printing cartridges - The passing of the benefit by the distributor or retailer does not rest on the fact that the manufacturer or his supplier should have passed on the same benefit to him first - Respondent has profiteered by increasing his base price. Hence he is liable for penalty.

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