After GST Rate Cut, Price Non-Reduction Can't Be Justified by Secretly Increasing Product Quantity at Same MRP: Delhi High Court

A significant case under the Section 171 of the Central Goods and Services Tax Act, 2017 came before the Delhi High Court, concerning alleged profiteering by a manufacturer in violation of GST rate reduction mandates. The case was filed by a Petitioner, who had purchased a product after the GST rate had been reduced, but found no corresponding reduction in the product's price. The case highlights crucial issues surrounding the…