https://www.taxtmi.com/caselaws?id=785800 Anti-profiteering review addressed the obligation to pass on reduced GST rates and input tax credit by commensurate price reduction; the Average-to-Actual (weighted average base price versus invoice price) methodology was applied to compute profiteering and resulted in a finding of profiteering of Rs. 19,32,446 recoverable from the respondent, to be deposited in Consumer Welfare Fund(s) where consumers are unidentifiable. Timelines for the DGAP report were treated as directory. A rebuttable presumption that tax reduction should lower prices can be displaced only by cogent, unambiguous evidence of market forces. No interest or penalty was imposed due to temporal inapplicability. en-us Tue, 27 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785800 Anti-profiteering review addressed the obligation to pass on reduced GST rates and input tax credit by commensurate price reduction; the Average-to-Actual (weighted average base price versus invoice price) methodology was applied to compute profiteering and resulted in a finding of profiteering of Rs. 19,32,446 recoverable from the respondent, to be deposited in Consumer Welfare Fund(s) where consumers are unidentifiable. Timelines for the DGAP report were treated as directory. A rebuttable presumption that tax reduction should lower prices can be displaced only by cogent, unambiguous evidence of market forces. No interest or penalty was imposed due to temporal inapplicability. Case-Laws GST Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785800