Benefit of rate reduction under GST is to be passed on to every supply

Loreal India Private Limited Vs Union of India & Ors. (Delhi High Court)

Delhi High Court held that supplier has to pass on benefit of rate reduction of GST or the benefit of ITC on every supply. The supplier cannot claim that he has passed on more benefit to one customer therefore he could pass less or no benefit to another customer than the benefit which is actually due to that customer.

Facts-

Petitioner challenged that the National Anti-Profiteering Authorit

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