{"id":73191,"date":"2025-09-12T08:45:32","date_gmt":"2025-09-12T03:15:32","guid":{"rendered":""},"modified":"2025-09-12T08:45:32","modified_gmt":"2025-09-12T03:15:32","slug":"dgap-report-partly-accepted-respondent-ordered-to-deposit-rs-6-88-770-to-consumer-welfare-fund-18-interest-rule-not-retrospective","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73191","title":{"rendered":"DGAP report partly accepted; respondent ordered to deposit Rs.6,88,770 to Consumer Welfare Fund; 18% interest rule not retrospective"},"content":{"rendered":"<p>DGAP report partly accepted; respondent ordered to deposit Rs.6,88,770 to Consumer Welfare Fund; 18% interest rule not retrospective<br \/>Case-Laws<br \/>GST<br \/>The AT accepted the DGAP report in part, finding that the respondent had profiteered Rs. 6,88,770 for the period 27.07.2018-31.10.2018 and directed the respondent to deposit that profiteered amount into the Consumer Welfare Fund, to be apportioned equally between the Centre and States. The Tribunal held that the statutory provision imposing i<\/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=92457\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DGAP report partly accepted; respondent ordered to deposit Rs.6,88,770 to Consumer Welfare Fund; 18% interest rule not retrospectiveCase-LawsGSTThe AT accepted the DGAP report in part, finding that the respondent had profiteered Rs. 6,88,770 for the perio<\/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-73191","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73191","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=73191"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73191\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}