{"id":75069,"date":"2026-02-23T17:22:22","date_gmt":"2026-02-23T11:52:22","guid":{"rendered":""},"modified":"2026-02-23T17:22:22","modified_gmt":"2026-02-23T11:52:22","slug":"anti-profiteering-directory-limitation-benefit-not-passed-where-prices-rose-interest-from-notification-date-penalty-non-retroactive","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75069","title":{"rendered":"Anti profiteering: directory limitation, benefit not passed where prices rose; interest from notification date, penalty non retroactive."},"content":{"rendered":"<p>Anti profiteering: directory limitation, benefit not passed where prices rose; interest from notification date, penalty non retroactive.<br \/>Case-Laws<br \/>GST<br \/>Anti profiteering provisions are treated as consumer protective and the six month period in Rule 133 is directory, so proceedings are not time barred. Where a supplier increased base prices coincident with a GST rate reduction, the presumption that tax benefit was not passed applies and the supplier is required to disgorge the profiteered<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97104\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anti profiteering: directory limitation, benefit not passed where prices rose; interest from notification date, penalty non retroactive.Case-LawsGSTAnti profiteering provisions are treated as consumer protective and the six month period in Rule 133 is dir<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75069","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75069"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75069\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}