{"id":72396,"date":"2025-08-22T08:33:07","date_gmt":"2025-08-22T03:03:07","guid":{"rendered":""},"modified":"2025-08-22T08:33:07","modified_gmt":"2025-08-22T03:03:07","slug":"distributor-held-liable-under-section-171-cgst-act-for-not-passing-gst-reduction-directed-to-pay-rs-3-31-879-with-18-interest","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72396","title":{"rendered":"Distributor held liable under Section 171 CGST Act for not passing GST reduction; directed to pay Rs.3,31,879 with 18% interest"},"content":{"rendered":"<p>Distributor held liable under Section 171 CGST Act for not passing GST reduction; directed to pay Rs.3,31,879 with 18% interest<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91813\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72396","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72396","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72396"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72396\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}