https://www.taxtmi.com/caselaws?id=793045 The anti-profiteering framework was described as continuing despite omission of certain rules, with pending proceedings preserved and the Tribunal forum later taking over. Rule 133 was treated as allowing a matter to be sent back for further investigation, and the investigation scope under Rule 129 was read broadly enough to cover allied matters relevant to section 171. The six-month timeline in Rule 133(1) was treated as directory, so delay did not invalidate the proceedings. Interest and penalty were said not to apply for a period predating the relevant provisions. On the merits, failure to pass on GST rate reduction by commensurate price reduction established profiteering. en-us Tue, 26 May 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793045 The anti-profiteering framework was described as continuing despite omission of certain rules, with pending proceedings preserved and the Tribunal forum later taking over. Rule 133 was treated as allowing a matter to be sent back for further investigation, and the investigation scope under Rule 129 was read broadly enough to cover allied matters relevant to section 171. The six-month timeline in Rule 133(1) was treated as directory, so delay did not invalidate the proceedings. Interest and penalty were said not to apply for a period predating the relevant provisions. On the merits, failure to pass on GST rate reduction by commensurate price reduction established profiteering. Case-Laws GST Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793045