https://www.taxtmi.com/caselaws?id=375110 The case involved an allegation of profiteering by the Respondent in not passing on the benefit of tax rate reduction post-GST implementation on the supply of "Trousers." After thorough investigation, it was determined that there was no reduction in the tax rate post-GST implementation, and the anti-profiteering provisions were not applicable. As there was no increase in the per unit base price of the product, the allegation of profiteering was deemed unsustainable. The application was dismissed, emphasizing the importance of compliance with anti-profiteering regulations and passing on tax benefits to consumers as per the CGST Act, 2017. en-us Mon, 11 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375110 The case involved an allegation of profiteering by the Respondent in not passing on the benefit of tax rate reduction post-GST implementation on the supply of "Trousers." After thorough investigation, it was determined that there was no reduction in the tax rate post-GST implementation, and the anti-profiteering provisions were not applicable. As there was no increase in the per unit base price of the product, the allegation of profiteering was deemed unsustainable. The application was dismissed, emphasizing the importance of compliance with anti-profiteering regulations and passing on tax benefits to consumers as per the CGST Act, 2017. Case-Laws GST Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375110