Profiteering - supplies of “luggage trolley bag/suitcases”, ...
Case Laws GST
August 25, 2020
Profiteering - supplies of “luggage trolley bag/suitcases”, namely “Tropic 45 Weekender Black” and “Neolite Strolly 53 360 (VIP) FIR - the violation of the provisions of Section 171 (1) is not covered u/s 122(1)(i) of the CGST Act, 2017 as it does not provide penalty for not passing on the benefits of tax reduction and ITC and hence the penalty prescribed u/s 122 cannot be imposed - NAPA
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