https://www.taxtmi.com/caselaws?id=392793 The case involved an analysis of whether there was a violation of Section 171 of the CGST Act, 2017, regarding the passing on of Input Tax Credit (ITC) benefits. The Director General of Anti-Profiteering (DGAP) found that there was no contravention of Section 171 as the Respondent neither benefited from additional ITC nor reduced tax rates post-GST implementation. The investigation concluded that there was no profiteering as defined under the Act. Despite additional arguments raised by the Applicant, the National Anti-Profiteering Authority upheld the DGAP's methodology and dismissed the Applicant's claim, ruling it as not maintainable. en-us Tue, 25 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392793 The case involved an analysis of whether there was a violation of Section 171 of the CGST Act, 2017, regarding the passing on of Input Tax Credit (ITC) benefits. The Director General of Anti-Profiteering (DGAP) found that there was no contravention of Section 171 as the Respondent neither benefited from additional ITC nor reduced tax rates post-GST implementation. The investigation concluded that there was no profiteering as defined under the Act. Despite additional arguments raised by the Applicant, the National Anti-Profiteering Authority upheld the DGAP's methodology and dismissed the Applicant's claim, ruling it as not maintainable. Case-Laws GST Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392793