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    <title>2026 (1) TMI 765 - GSTAT DELHI</title>
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    <description>Contemporaneous books, returns, sale deeds and departmental verification showing disclosure of sale consideration inclusive of GST, issue of payment vouchers, maintenance of customer-wise ledgers and discharge of tax liability defeated the allegation of profiteering and non-issuance of proper GST invoices. The jurisdictional authority found no short payment or tax evasion, and no objections were raised to the Screening Committee findings. On that verified record, the complaint could not be sustained and the proceedings were dropped in favour of the assessee.</description>
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    <pubDate>Thu, 08 Jan 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=785009</link>
      <description>Contemporaneous books, returns, sale deeds and departmental verification showing disclosure of sale consideration inclusive of GST, issue of payment vouchers, maintenance of customer-wise ledgers and discharge of tax liability defeated the allegation of profiteering and non-issuance of proper GST invoices. The jurisdictional authority found no short payment or tax evasion, and no objections were raised to the Screening Committee findings. On that verified record, the complaint could not be sustained and the proceedings were dropped in favour of the assessee.</description>
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      <pubDate>Thu, 08 Jan 2026 00:00:00 +0530</pubDate>
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