https://www.taxtmi.com/caselaws?id=791363 In anti-profiteering proceedings under Section 171 of the CGST Act, evidence that pricing changes were driven by raw material cost fluctuations, COGS variation and market forces had to be fairly examined. The Tribunal noted that the anti-profiteering presumption is rebuttable, and material documents relied on by the respondent could not be ignored at the investigative stage. As the additional documents and explanations were not properly considered, the DGAP report was not accepted and the matter was remanded for fresh investigation from the beginning. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791363 In anti-profiteering proceedings under Section 171 of the CGST Act, evidence that pricing changes were driven by raw material cost fluctuations, COGS variation and market forces had to be fairly examined. The Tribunal noted that the anti-profiteering presumption is rebuttable, and material documents relied on by the respondent could not be ignored at the investigative stage. As the additional documents and explanations were not properly considered, the DGAP report was not accepted and the matter was remanded for fresh investigation from the beginning. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791363