https://www.taxtmi.com/caselaws?id=785299 Decision directs re-investigation of profiteering calculation methodology, requiring verification of the respondents submitted post-GST purchase data and the applicable pre-GST rates used for comparison; the DGAP must reassess whether GST availed on actual goods and services in the post-GST period corresponds with ITC computations using pre-GST applicable rates, following principles referenced from prior judicial authority. The matter is remitted to DGAP for re-investigation and further compliance with procedural requirements, and the present proceeding is disposed of pending that re-investigation. en-us Thu, 15 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 18:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785299 Decision directs re-investigation of profiteering calculation methodology, requiring verification of the respondents submitted post-GST purchase data and the applicable pre-GST rates used for comparison; the DGAP must reassess whether GST availed on actual goods and services in the post-GST period corresponds with ITC computations using pre-GST applicable rates, following principles referenced from prior judicial authority. The matter is remitted to DGAP for re-investigation and further compliance with procedural requirements, and the present proceeding is disposed of pending that re-investigation. Case-Laws GST Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785299