https://www.taxtmi.com/caselaws?id=778243 GSTAT (AT), New Delhi held that the respondent profiteered Rs. 6,88,770 for 27.07.2018-31.10.2018 and is directed to deposit that amount into the Central and State Consumer Welfare Funds equally. The tribunal found the 18% interest provision applies prospectively to cases arising after 28.06.2019 and, applying SC precedent on retrospective amendments, declined to impose interest for profiteering that occurred before the provision's effective date. The DGAP report was accepted to the extent stated and the application was disposed of. en-us Wed, 10 Sep 2025 00:00:00 +0530 Thu, 11 Sep 2025 15:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778243 GSTAT (AT), New Delhi held that the respondent profiteered Rs. 6,88,770 for 27.07.2018-31.10.2018 and is directed to deposit that amount into the Central and State Consumer Welfare Funds equally. The tribunal found the 18% interest provision applies prospectively to cases arising after 28.06.2019 and, applying SC precedent on retrospective amendments, declined to impose interest for profiteering that occurred before the provision's effective date. The DGAP report was accepted to the extent stated and the application was disposed of. Case-Laws GST Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778243