https://www.taxtmi.com/article/detailed?id=8250 Section 171 imposes an anti profiteering obligation requiring demonstrable, positive evidence that a supplier retained tax reduction benefits. Enforcement is fact driven: complaints must include credible, constructive, documentary material-such as product description, supplier/outlet identity and pre and post transaction invoices-so investigators can target specific conduct. Generalized, anonymous or non specific allegations without supplier specific proof will not sustain investigation or be found maintainable. en-us Fri, 23 Nov 2018 08:17:13 +0530 Fri, 23 Nov 2018 08:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8250 Section 171 imposes an anti profiteering obligation requiring demonstrable, positive evidence that a supplier retained tax reduction benefits. Enforcement is fact driven: complaints must include credible, constructive, documentary material-such as product description, supplier/outlet identity and pre and post transaction invoices-so investigators can target specific conduct. Generalized, anonymous or non specific allegations without supplier specific proof will not sustain investigation or be found maintainable. Articles Goods and Services Tax - GST Fri, 23 Nov 2018 08:17:13 +0530 https://www.taxtmi.com/article/detailed?id=8250