Anti profiteering established as ITC of erstwhile CVD not passed

Crown Express Dental Lab Vs Theco India Private Limited (National Anti-Profiteering Authority) Respondent has charged more than the actual base price and hence there is no doubt in our minds that the Respondent has profiteered at the expense of the Applicant No. 1 in respect of the subject supplies made by him and has thus violated the provisions of Section 171 of the Act ibid and has therefore rendered himself liable to penal action in line with the provisions of Section 122 of the CGST Act, 2017 apart from his liability to refund the above profiteered amount along with the applicable interes...