https://www.taxtmi.com/caselaws?id=377545 The case involved allegations of profiteering by the Respondent on the supply of a mattress following a GST rate reduction. The DGAP's investigation revealed that the base price of the mattress was indeed reduced after the GST rate revision, with a discount offered, exceeding the commensurate rate reduction. Consequently, the allegation of profiteering was deemed unsustainable as the Respondent had effectively reduced the net base price of the product, complying with the provisions of Section 171 of the CGST Act. The application was dismissed, and the order was to be shared with all concerned parties, concluding the case. en-us Thu, 28 Mar 2019 00:00:00 +0530 Sat, 30 Mar 2019 08:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377545 The case involved allegations of profiteering by the Respondent on the supply of a mattress following a GST rate reduction. The DGAP's investigation revealed that the base price of the mattress was indeed reduced after the GST rate revision, with a discount offered, exceeding the commensurate rate reduction. Consequently, the allegation of profiteering was deemed unsustainable as the Respondent had effectively reduced the net base price of the product, complying with the provisions of Section 171 of the CGST Act. The application was dismissed, and the order was to be shared with all concerned parties, concluding the case. Case-Laws GST Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377545