Distributor held liable under Section 171 CGST Act for not passing GST reduction; directed to pay Rs.3,31,879 with 18% interest

Distributor held liable under Section 171 CGST Act for not passing GST reduction; directed to pay Rs.3,31,879 with 18% interestCase-LawsGSTAT held that the respondent (sole proprietor/distributor) contravened section 171, CGST Act by failing to pass on th

Distributor held liable under Section 171 CGST Act for not passing GST reduction; directed to pay Rs.3,31,879 with 18% interest
Case-Laws
GST
AT held that the respondent (sole proprietor/distributor) contravened section 171, CGST Act by failing to pass on the benefit of a GST rate reduction on cosmetic products. The statutory presumption in favour of the investigating authority was not rebutted for lack of cogent, unambiguous evidence, notwithstanding contractual provisions allocating p

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