https://www.taxtmi.com/highlights?id=65989 Anti-Profiteering provisions - Constitutional Validity of Section 171 of the CGST Act, Chapter XV of the CGST Rules - This Court is also of the prima facie view that the post-sale discount has not been granted on account of GST rate reduction and therefore, does not qualify as commensurate reduction in prices as required under Section 171 of the Act. - Petitioner directed to pre-deposit the amount - HC en-us Mon, 10 Oct 2022 10:02:46 +0530 Mon, 10 Oct 2022 10:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65989 Anti-Profiteering provisions - Constitutional Validity of Section 171 of the CGST Act, Chapter XV of the CGST Rules - This Court is also of the prima facie view that the post-sale discount has not been granted on account of GST rate reduction and therefore, does not qualify as commensurate reduction in prices as required under Section 171 of the Act. - Petitioner directed to pre-deposit the amount - HC Highlights GST Mon, 10 Oct 2022 10:02:46 +0530 https://www.taxtmi.com/highlights?id=65989