https://www.taxtmi.com/article/detailed?id=9376 Section 171 and Rules 126/133 empower an anti profiteering mechanism to require passing on tax reductions and to prescribe methodology and procedure; a 2019 amendment authorised suo moto investigations, added a specific penalty provision, and extended the investigation period. For periods predating the amendment, courts have constrained authorities from probing products beyond the complaint, and interim reliefs have been granted where broader data demands or expanded product range scrutiny were challenged. en-us Sun, 26 Jul 2020 12:15:25 +0530 Sun, 26 Jul 2020 12:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9376 Section 171 and Rules 126/133 empower an anti profiteering mechanism to require passing on tax reductions and to prescribe methodology and procedure; a 2019 amendment authorised suo moto investigations, added a specific penalty provision, and extended the investigation period. For periods predating the amendment, courts have constrained authorities from probing products beyond the complaint, and interim reliefs have been granted where broader data demands or expanded product range scrutiny were challenged. Articles Goods and Services Tax - GST Sun, 26 Jul 2020 12:15:25 +0530 https://www.taxtmi.com/article/detailed?id=9376