DGAP Vs Shree Sai Kripa Marketing
Date: January 26, 2026
Subject Matter
Supplier Must Pass on GST Rate Reduction Benefit to Consumers; Commercial Factors Irrelevant.
Summary
The Tribunal found the respondent profiteered an amount of Rs. 19,32,446/- by failing to pass on the benefit of GST rate reduction on After-Shave Lotion from 28% to 18%. Arguments concerning the lack of machinery provisions in Section 171, the time-b…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. In this proceeding under Section 171 of the Central Goods and Services Tax Act, 2017 hereinafter referred as CGST Act, for brevity, the following mixed questions of fact & law arose for determination: – I. Whether the Section 171 of the CGST Act does contain any Machinery Provisions/ methodology for determining the profiteered amount? II. Whether in…