https://www.taxtmi.com/caselaws?id=778835 A profiteering finding under Section 171 of the Central Goods and Services Tax Act, 2017 requires credible material showing that the supplier retained the benefit of input tax credit without passing it on through a commensurate price reduction. The Tribunal found the record insufficient, as the DGAP's working showed mixed invoice-level pricing movements and no reliable nexus between the alleged credit benefit and unlawful retention of profit. Recipient verification also indicated that most recipients had received the benefit. On that basis, the alleged profiteering was not established and the quantified demand could not be sustained. en-us Fri, 19 Sep 2025 00:00:00 +0530 Fri, 05 Jun 2026 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778835 A profiteering finding under Section 171 of the Central Goods and Services Tax Act, 2017 requires credible material showing that the supplier retained the benefit of input tax credit without passing it on through a commensurate price reduction. The Tribunal found the record insufficient, as the DGAP's working showed mixed invoice-level pricing movements and no reliable nexus between the alleged credit benefit and unlawful retention of profit. Recipient verification also indicated that most recipients had received the benefit. On that basis, the alleged profiteering was not established and the quantified demand could not be sustained. Case-Laws GST Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778835