https://www.taxtmi.com/caselaws?id=448849 Challenge to anti-profiteering framework under the Goods and Services Tax regime was adjudicated on constitutionality, legislative competence and scope of delegated powers. The impugned provision embodies the unjust enrichment/consumer welfare principle requiring commensurate pass-on of tax reductions or input tax credit, and falls within Parliament's ancillary power to legislate for GST; delegation to an authority with procedural safeguards is not excessive. Rules empowering interest and penalty and inclusion of GST on additional realisation in profiteered amount are within rule-making competence. Time limits for DGAP reports are directory; investigatory scope may extend beyond complaint where necessary to effectuate consumer welfare, with erroneous applications subject to merits-based relief. en-us Mon, 29 Jan 2024 00:00:00 +0530 Fri, 22 May 2026 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448849 Challenge to anti-profiteering framework under the Goods and Services Tax regime was adjudicated on constitutionality, legislative competence and scope of delegated powers. The impugned provision embodies the unjust enrichment/consumer welfare principle requiring commensurate pass-on of tax reductions or input tax credit, and falls within Parliament's ancillary power to legislate for GST; delegation to an authority with procedural safeguards is not excessive. Rules empowering interest and penalty and inclusion of GST on additional realisation in profiteered amount are within rule-making competence. Time limits for DGAP reports are directory; investigatory scope may extend beyond complaint where necessary to effectuate consumer welfare, with erroneous applications subject to merits-based relief. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448849