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🚀 New: Section-Wise Filter ✕

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Anti profiteering obligations require businesses to pass tax rate reductions or input tax credit benefits to recipients.</h1> Section 171 requires that any reduction in tax rate or the benefit of input tax credit be passed to recipients by commensurate price reduction; the Central Government may constitute or empower an Authority to examine whether registered persons have complied, and that Authority shall exercise such prescribed powers and functions.

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