Respondent failed to reduce, re-fix and display MRPS ...

Retailer Must Reassess Prices After GST Cut; Court Orders New Investigation into Consumer Benefit Compliance.

January 8, 2025

Case Laws GST CCI

Respondent failed to reduce, re-fix and display MRPS commensurately after GST rate reduction on impacted SKUs w.e.f. 15.11.2017 and convey the same to dealers, thereby not passing on tax reduction benefit to consumers in violation of Section 171 of GST Act as per Delhi HC judgment [2024 (1) TMI 1248]. DGAP report stating no violation cannot be accepted. DGAP directed to reinvestigate case as per HC judgment and submit report u/r 133(4) of CGST Rules, 2017.

View Source

← Previous Next →

Respondent failed to reduce, re-fix and display MRPS ...

Retailer Must Reassess Prices After GST Cut; Court Orders New Investigation into Consumer Benefit Compliance.

January 8, 2025

Case Laws GST CCI

You may also like:

Profiteering in GST rates for admission to cinema exhibitions. Despite a reduction in GST rates from 28% to 18%, the benefit was not passed on to consumers, and instead,...

The High Court held that the petitioner's failure to pass on the benefits of GST rate reduction from 01.01.2019 to the viewers by reducing ticket prices until 11.03.2019...

Profiteering - restaurant service supplied by the Respondent - the GST rate of 5% has been charged w.e.f. 15.11.2017 however the base prices of 170 products have been...

Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section...

GST Rates - HSN Code - Footwear having a retail sale price not exceeding ₹ 500 per pair [provided that such retail sale price is indelibly marked or embossed on...

Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The...

Profiteering - benefit of reduction in the GST rate not passed - base price of goods also increased - Respondent has violated the provisions of section 171 in as much as...

Respondent resorted to profiteering by not passing on benefit of GST rate reduction from 28% to 18% on cinema ticket prices above Rs. 100 during 01.01.2019 to...

Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through...

GST Rates - HSN Code - Readymade garment - if a wholesaler supplies readymade garments for a transaction value of ₹ 950 per piece to a retailer, the GST chargeable...

HC held that petitioner was entitled to refund of IGST and Service Tax paid on ocean freight following Mohit Minerals precedent. While addressing unjust enrichment...

Guidelines for conducting investigation in certain cases - The Directorate General of GST Intelligence (DGGI), in its recent directive dated 08.02.2024, sets forth...

HC set aside GST registration cancellation and appellate authority's order, granting petitioner one final opportunity to remedy default. Following precedent in Subhankar...

Profiteering - restaurant service supplied by the Respondent - allegation that the reduction in the rate of tax not passed on by way of commensurate reduction in price -...

The West Bengal Directorate of Commercial Taxes has issued clarifications on GST applicability for several services. Key determinations include: no GST on penal charges...

Quick Updates: