The CCI upheld the Penalty on Anti Profiteering under the CGST Act on Denial of ITC to Customers
In a recent case, the Competition Commission of India (CCI) upheld the Penalty for Anti Profiteering as Denial of Input Tax Credit (ITC) to Customers which was in contravention of provisions of section 171 (1) of Central Goods and Service Tax (CGST), 2017. The case revolves around the franchisee, M/s. Smookey Kitchen Foods OPC Pvt….
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