Tax Rate increased in Post GST Era- Profiteering Allegation not sustainable

Kerala State Screening Committee on Anti-profiteering Vs M/s Impact Clothing Co. (National Anti-Profiteering Authority)

We have carefully considered the Report of the DGAP and the documents placed on record and find that the only issue that needs to be dwelled upon is as to whether there was a case of reduction in the rate of tax and whether the provision of section 171 of CGST Act, 2017 are attracted in the case.

It is clear from the perusal of the facts of the case that

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