https://www.taxtmi.com/caselaws?id=793360 GST rate reduction on cinema tickets required a commensurate reduction in prices, and the supplier's increase in base ticket price after the tax cut showed that the benefit was not passed on. The Tribunal held this to be a contravention of the anti-profiteering mandate under Section 171 of the CGST Act. The DGAP's revised computation, after re-investigation and correction of the turnover and formula issues, was accepted, and the quantified profiteered amount was directed to be deposited with applicable interest and credited to the Consumer Welfare Funds. No penalty was imposed because the relevant period pre-dated the penalty notification and retrospective penalty was not available. en-us Thu, 11 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 11:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793360 GST rate reduction on cinema tickets required a commensurate reduction in prices, and the supplier's increase in base ticket price after the tax cut showed that the benefit was not passed on. The Tribunal held this to be a contravention of the anti-profiteering mandate under Section 171 of the CGST Act. The DGAP's revised computation, after re-investigation and correction of the turnover and formula issues, was accepted, and the quantified profiteered amount was directed to be deposited with applicable interest and credited to the Consumer Welfare Funds. No penalty was imposed because the relevant period pre-dated the penalty notification and retrospective penalty was not available. Case-Laws GST Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793360