https://www.taxtmi.com/caselaws?id=779261 HC upheld the impugned anti-profiteering order, finding that manufacturers/retailers cannot avoid passing on GST rate reductions by increasing quantity while keeping MRP unchanged. Such recalibration schemes do not satisfy the requirement to pass on tax benefits and constitute deception; sale below MRP is permissible and GST component must be reduced even if the retail price falls below MRP. The court ordered the contested recovery of Rs. 5,55,126 to be transferred to the Consumer Welfare Fund and disposed of the petition. en-us Tue, 23 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 13:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779261 HC upheld the impugned anti-profiteering order, finding that manufacturers/retailers cannot avoid passing on GST rate reductions by increasing quantity while keeping MRP unchanged. Such recalibration schemes do not satisfy the requirement to pass on tax benefits and constitute deception; sale below MRP is permissible and GST component must be reduced even if the retail price falls below MRP. The court ordered the contested recovery of Rs. 5,55,126 to be transferred to the Consumer Welfare Fund and disposed of the petition. Case-Laws GST Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779261