https://www.taxtmi.com/caselaws?id=376732 The case involved allegations of profiteering by the Respondent due to a tax rate reduction post-GST implementation. The Directorate General of Anti-Profiteering (DGAP) found that since there was no reduction in the tax rate for the product, the provision regarding passing on the benefit did not apply. The Authority decided that Section 171 of the CGST Act, 2017 was not applicable, leading to the dismissal of the profiteering allegation against the Respondent. The case was closed following this decision. en-us Wed, 13 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376732 The case involved allegations of profiteering by the Respondent due to a tax rate reduction post-GST implementation. The Directorate General of Anti-Profiteering (DGAP) found that since there was no reduction in the tax rate for the product, the provision regarding passing on the benefit did not apply. The Authority decided that Section 171 of the CGST Act, 2017 was not applicable, leading to the dismissal of the profiteering allegation against the Respondent. The case was closed following this decision. Case-Laws GST Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376732