Shanti Prime Publication Pvt. Ltd.
Anti-Profiteering — Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. Since the provisions of sec. 171 of the CGST Act, 2017, have not been contravened, the allegation of profiteering is not sustainable. — Kerala State Screening Committee on Anti-Profiteering., Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Rosata Vitrified Pvt. Ltd.  11 TAXLOK.COM 004 (NAPA)