It is mandatory to pas on the profit to the consumers
The Competition Commission of India in the case of Rahul Sharma held that passing on the profit to the consumer is mandatory and as per Rule 133 (1) of the CGST Rules and directed the Cinema Ventures to deposit the profiteered amount of Rs. 54,44,642/- along with interest. The interest was calculated at 18% from the date the amount was collected in excess from customers until the amount was deposited.