https://www.taxtmi.com/caselaws?id=785903 Investigation by the Director General of Anti-Profiteering established that a seller did not pass on a statutory GST rate reduction on cinema admission tickets, maintaining the same inclusive price by raising the base price. The seller admitted non-reduction for specified ticket slabs and thereby failed to give effect to commensurate reduction or pass on input tax credit; the conduct amounted to profiteering of Rs. 250,148.39. The investigative report was accepted and the finding mandates recovery of the quantified profiteered amount from the seller. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785903 Investigation by the Director General of Anti-Profiteering established that a seller did not pass on a statutory GST rate reduction on cinema admission tickets, maintaining the same inclusive price by raising the base price. The seller admitted non-reduction for specified ticket slabs and thereby failed to give effect to commensurate reduction or pass on input tax credit; the conduct amounted to profiteering of Rs. 250,148.39. The investigative report was accepted and the finding mandates recovery of the quantified profiteered amount from the seller. Case-Laws GST Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785903