Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are not passed on.
Case-Laws
GST
Anti-profiteering liability following a GST rate reduction may apply despite a business demerger and a post-reduction registration where transactional evidence establishes the supplier's nexus to affected supplies. Investigation may extend beyond the original complaint and continue after its withdrawal because the regime serves consumer welfare. For customised lump-sum supplies, invoice-wise base-price comparison is permissible if rational, evidence-based and reconciled; the computation was accepted. Wilful retention need not be proved, although non-passing of the benefit must be established. The supplier was found to have breached the pass-through obligation and was subject to restitution and deposit directions; no penalty applied because the penal provision operated only prospectively.
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