https://www.taxtmi.com/caselaws?id=379271 The case involved allegations of profiteering by the Respondent for not passing on tax rate reduction benefits post-GST implementation. The DGAP's investigations revealed that despite tax rate reductions, the Respondent did not increase the base price of the product, complying with the requirement of passing on benefits. The Authority dismissed the profiteering allegations, concluding that the Respondent had not contravened Section 171 of the CGST Act. The application was dismissed, and the case was closed after the decision was distributed to all relevant parties. en-us Thu, 25 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379271 The case involved allegations of profiteering by the Respondent for not passing on tax rate reduction benefits post-GST implementation. The DGAP's investigations revealed that despite tax rate reductions, the Respondent did not increase the base price of the product, complying with the requirement of passing on benefits. The Authority dismissed the profiteering allegations, concluding that the Respondent had not contravened Section 171 of the CGST Act. The application was dismissed, and the case was closed after the decision was distributed to all relevant parties. Case-Laws GST Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379271