Shanti Prime Publication Pvt. Ltd.
Anti-Profiteering — There was no increase in the per unit base price. Therefore, the allegation of profiteering is sustainable in terms of section 171 of the CGST Act, 2017. — State Level Screening Committee on Anti-Profiteering Kerala, Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Mak Plywood Industries Pvt. Ltd.  11 TAXLOK.COM 039 (NAPA)