https://www.taxtmi.com/caselaws?id=402241 The case involved an investigation under the CGST Act to determine if the Respondent violated Section 171 by not passing on Input Tax Credit benefits. The DGAP found no profiteering as events occurred post-GST implementation, leading to the conclusion that the Respondent did not contravene the Act. The Authority agreed, dropping proceedings under Order No. 78/2019. The judgment emphasized the thorough investigation, lack of evidence for profiteering, and Respondent's compliance with GST laws, resulting in the dismissal of the anti-profiteering case. en-us Fri, 11 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402241 The case involved an investigation under the CGST Act to determine if the Respondent violated Section 171 by not passing on Input Tax Credit benefits. The DGAP found no profiteering as events occurred post-GST implementation, leading to the conclusion that the Respondent did not contravene the Act. The Authority agreed, dropping proceedings under Order No. 78/2019. The judgment emphasized the thorough investigation, lack of evidence for profiteering, and Respondent's compliance with GST laws, resulting in the dismissal of the anti-profiteering case. Case-Laws GST Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402241