Profiteering - restaurant services - allegation that benefit of ...
Restaurant Violates CGST Section 171 by Not Passing GST Rate Cut Benefits; Ordered to Pay Consumer Welfare Funds.
July 15, 2020
Case Laws GST NAPA
Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - since the recipients of the benefit, as determined, are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund.
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