https://www.taxtmi.com/caselaws?id=372635 The Authority dismissed the application alleging profiteering by the Respondent on Readymade Garments post-GST implementation. The Directorate General of Anti-Profiteering's report showed no increase in base prices despite a tax rate increase, leading to the conclusion that Section 171 of the CGST Act did not apply. As there was no tax rate reduction, anti-profiteering provisions were deemed inapplicable, and the allegation was dismissed for lack of merit. The Authority ordered the case closed after providing copies of the decision to the involved parties. en-us Mon, 24 Dec 2018 00:00:00 +0530 Tue, 25 Feb 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372635 The Authority dismissed the application alleging profiteering by the Respondent on Readymade Garments post-GST implementation. The Directorate General of Anti-Profiteering's report showed no increase in base prices despite a tax rate increase, leading to the conclusion that Section 171 of the CGST Act did not apply. As there was no tax rate reduction, anti-profiteering provisions were deemed inapplicable, and the allegation was dismissed for lack of merit. The Authority ordered the case closed after providing copies of the decision to the involved parties. Case-Laws GST Mon, 24 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372635