https://www.taxtmi.com/caselaws?id=381638 The case involved determining whether there was a reduction in the tax rate on DTH services post-GST implementation and if any benefit of the reduction was passed on to consumers. The investigation revealed that there was actually an increase in the tax rate from 15% to 18% post-GST, and the respondent had not violated the CGST Act as there was no benefit to pass on. The complaint lacked evidence, and the applicant failed to substantiate the claim of profiteering. Consequently, the application was dismissed, and no violation was found. en-us Wed, 12 Jun 2019 00:00:00 +0530 Sat, 15 Jun 2019 07:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381638 The case involved determining whether there was a reduction in the tax rate on DTH services post-GST implementation and if any benefit of the reduction was passed on to consumers. The investigation revealed that there was actually an increase in the tax rate from 15% to 18% post-GST, and the respondent had not violated the CGST Act as there was no benefit to pass on. The complaint lacked evidence, and the applicant failed to substantiate the claim of profiteering. Consequently, the application was dismissed, and no violation was found. Case-Laws GST Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381638