https://www.taxtmi.com/caselaws?id=764330 A reduction in GST must be passed on through a commensurate reduction in consumer prices, and for impacted pre-packaged commodities the reduced MRP must also be reflected in accordance with legal metrology requirements. The Commission found that the available record did not satisfactorily establish that the tax benefit had been fully passed on in the required manner, including by reduction and re-fixation of MRPs where applicable. The DGAP report concluding no contravention under Section 171 could therefore not be accepted as final on the existing material, and the matter was remanded for fresh inquiry on pass-through of the tax reduction. en-us Fri, 23 Aug 2024 00:00:00 +0530 Tue, 03 Jun 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764330 A reduction in GST must be passed on through a commensurate reduction in consumer prices, and for impacted pre-packaged commodities the reduced MRP must also be reflected in accordance with legal metrology requirements. The Commission found that the available record did not satisfactorily establish that the tax benefit had been fully passed on in the required manner, including by reduction and re-fixation of MRPs where applicable. The DGAP report concluding no contravention under Section 171 could therefore not be accepted as final on the existing material, and the matter was remanded for fresh inquiry on pass-through of the tax reduction. Case-Laws GST Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764330