Authority dismisses DGAP profiteering claim; no unlawful input tax credit benefit found, case closed under Section 171 CGST Act

Authority dismisses DGAP profiteering claim; no unlawful input tax credit benefit found, case closed under Section 171 CGST ActCase-LawsGSTThe AT dismissed the DGAP’s profiteering report and closed proceedings against the Respondent under Section 171, CGS

Authority dismisses DGAP profiteering claim; no unlawful input tax credit benefit found, case closed under Section 171 CGST Act
Case-Laws
GST
The AT dismissed the DGAP's profiteering report and closed proceedings against the Respondent under Section 171, CGST Act, holding there is no admissible material establishing that the Respondent retained an unlawful benefit of input tax credit by failing to reduce prices. The AT noted mixed SKU price movements and absence of document evidence demonstrating overall profiteering; enquiries of 56 recipients showed 50 received ITC-related benefit, one was unregistered, and five were unreachable due to closure/liquidation/death. Consequently the DGAP's concluded profiteering amount was not accepted, no liability was fastened on the Respondent, and the complaint was thereby disposed.
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