https://www.taxtmi.com/caselaws?id=374670 The Authority dismissed the application alleging profiteering by the Respondent for not passing on tax rate reduction benefits under Section 171 of the CGST Act, 2017. The Directorate General of Anti-Profiteering (DGAP) report found no contravention of Section 171 as there was no reduction in the tax rate on the product post-GST. Therefore, the anti-profiteering provisions were deemed inapplicable, leading to the dismissal of the application by the Authority. en-us Mon, 04 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374670 The Authority dismissed the application alleging profiteering by the Respondent for not passing on tax rate reduction benefits under Section 171 of the CGST Act, 2017. The Directorate General of Anti-Profiteering (DGAP) report found no contravention of Section 171 as there was no reduction in the tax rate on the product post-GST. Therefore, the anti-profiteering provisions were deemed inapplicable, leading to the dismissal of the application by the Authority. Case-Laws GST Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374670