CCI upholds Penalty on Anti Profiteering under CGST Act on Denial of ITC to Customers

The CCI upheld the Penalty on Anti Profiteering under the CGST Act on Denial of ITC to Customers

By Yogitha S. Yogesh - On January 28, 2024 8:03 pm - 2 mins read

CCI - Penalty on Anti Profiteering - CGST Act - Denial of ITC to Customers - TAXSCAN

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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