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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Profiteering - Scope of the Investigation - supply of Monitors ...

Case Laws     GST

December 3, 2020

Profiteering - Scope of the Investigation - supply of Monitors and TVs of screen size up to 32 inches - There is no provision in the above Act or the Rules which provides that the investigation shall be limited to the products against which complaint has been received - The Respondent cannot get away by appropriating the benefit which he is legally bound to pass, on the ground that no complaint has been made in respect of the other products, as the benefit is not to be paid by him out of his own pocket, since it has been granted from the public exchequer to benefit the common customers. - NAPA

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