https://www.taxtmi.com/caselaws?id=374669 The case involved an allegation of profiteering by the Respondent on a product post-GST implementation. The Directorate General of Anti-Profiteering (DGAP) found that there was no contravention of Section 171 of the CGST Act, 2017, as the tax rate and base prices remained the same. The Authority determined that since there was no reduction in the tax rate post-GST, the anti-profiteering provisions did not apply. The application alleging profiteering was dismissed, emphasizing the obligation to pass on tax benefits to consumers in accordance with statutory requirements. en-us Mon, 04 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374669 The case involved an allegation of profiteering by the Respondent on a product post-GST implementation. The Directorate General of Anti-Profiteering (DGAP) found that there was no contravention of Section 171 of the CGST Act, 2017, as the tax rate and base prices remained the same. The Authority determined that since there was no reduction in the tax rate post-GST, the anti-profiteering provisions did not apply. The application alleging profiteering was dismissed, emphasizing the obligation to pass on tax benefits to consumers in accordance with statutory requirements. Case-Laws GST Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374669