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