Shanti Prime Publication Pvt. Ltd.
Anti-Profiteering — The provisions of section 171(1) of the CGST Act, 2017 which states that ”a reduction in rate of tax on any supply of goods or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices“, have not been contravened in the present case. Thus, the application filed by the Applicant requesting action against the respondent for alleged violation of the provisions of section 171 of the CGST Act is not maintainable. — Ramesh Kumar Yadav, Sh. K.S. Dhingra, Director General of Anti-Profiteering, Indirect Taxes And Customs Vs. Vatika Ltd.  13 TAXLOK.COM 052 (NAPA)