https://www.taxtmi.com/caselaws?id=292842 Profiteering computations under the anti-profiteering framework were found insufficiently reasoned where the DGAP's report left unresolved disputes over base-price averaging, comparison sequence, comparable product codes, exclusion of credit-note transactions, exclusion of non-impacted goods, and other claimed adjustments. The Authority held that, on the existing record, the methodology and competing calculations were not adequately verified or explained, so a conclusive determination could not be made. The matter was therefore sent back for further investigation and a fresh report, with directions for the respondent to provide additional SKU-wise and transaction-wise details and to cooperate in the renewed inquiry. en-us Fri, 03 Jan 2020 00:00:00 +0530 Sat, 09 Jan 2021 16:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292842 Profiteering computations under the anti-profiteering framework were found insufficiently reasoned where the DGAP's report left unresolved disputes over base-price averaging, comparison sequence, comparable product codes, exclusion of credit-note transactions, exclusion of non-impacted goods, and other claimed adjustments. The Authority held that, on the existing record, the methodology and competing calculations were not adequately verified or explained, so a conclusive determination could not be made. The matter was therefore sent back for further investigation and a fresh report, with directions for the respondent to provide additional SKU-wise and transaction-wise details and to cooperate in the renewed inquiry. Case-Laws GST Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292842