https://www.taxtmi.com/caselaws?id=446461 The CCI dismissed anti-profiteering proceedings against an elevator company under Section 171 of CGST Act. The complainant alleged the respondent failed to pass on GST rate reduction benefits and additional ITC benefits, claiming profiteering of Rs. 2,93,502. However, investigation revealed the respondent was a trader/installer, not manufacturer as claimed. Analysis of pre-GST agreements showed the base price remained unchanged at Rs. 23,06,499 with total tax of 12.72%, indicating no profiteering occurred. The CCI found allegations incorrect and untenable, concluding the case fell outside anti-profiteering provisions and dropped proceedings against the respondent. en-us Thu, 16 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446461 The CCI dismissed anti-profiteering proceedings against an elevator company under Section 171 of CGST Act. The complainant alleged the respondent failed to pass on GST rate reduction benefits and additional ITC benefits, claiming profiteering of Rs. 2,93,502. However, investigation revealed the respondent was a trader/installer, not manufacturer as claimed. Analysis of pre-GST agreements showed the base price remained unchanged at Rs. 23,06,499 with total tax of 12.72%, indicating no profiteering occurred. The CCI found allegations incorrect and untenable, concluding the case fell outside anti-profiteering provisions and dropped proceedings against the respondent. Case-Laws GST Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446461