https://www.taxtmi.com/caselaws?id=780318 GSTAT (AT) New Delhi accepted DGAP's report dated 23.05.2025, concluding the respondent did not contravene section 171(1) of the CGST Act by failing to pass on benefits of a tax-rate reduction to the recipient; the investigation was conducted on multiple occasions under higher direction and the DGAP found no profiteering, so the report was accepted and the complaint dismissed. en-us Fri, 17 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780318 GSTAT (AT) New Delhi accepted DGAP's report dated 23.05.2025, concluding the respondent did not contravene section 171(1) of the CGST Act by failing to pass on benefits of a tax-rate reduction to the recipient; the investigation was conducted on multiple occasions under higher direction and the DGAP found no profiteering, so the report was accepted and the complaint dismissed. Case-Laws GST Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780318