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    <title>2026 (1) TMI 765 - GSTAT DELHI</title>
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    <description>Allegation of profiteering by collecting tax at a lower rate was examined through taxpayer statements, verification of financial records and corresponding returns, and review of screening committee minutes; factual inquiry did not substantiate evasion of tax, and no objections were filed to the committee minutes, resulting in closure of proceedings. The legal effect is cessation of further action on the profiteering allegation and confirmation of the screening committee&#039;s procedural regularity.</description>
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