Restaurant failed to pass on commensurate GST reduction; s.171 presumption not rebutted, liability affirmed without retrospective penalty

Restaurant failed to pass on commensurate GST reduction; s.171 presumption not rebutted, liability affirmed without retrospective penaltyCase-LawsGSTThe AT upheld the DGAP’s finding that the respondent failed to pass on a commensurate reduction in GST on

Restaurant failed to pass on commensurate GST reduction; s.171 presumption not rebutted, liability affirmed without retrospective penalty
Case-Laws
GST
The AT upheld the DGAP's finding that the respondent failed to pass on a commensurate reduction in GST on restaurant services, concluding the statutory rebuttable presumption under s.171 CGST Act was not discharged and that the investigating authority permissibly examined all products supplied by the registered person. The Tribunal held

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =