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

Failure to pass on GST rate cut benefit to consumers by not revising MRP violated Section 171 of GST Act.

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.

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

Failure to pass on GST rate cut benefit to consumers by not revising MRP violated Section 171 of GST Act.

January 8, 2025

Case Laws GST CCI

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