DGAP report on input tax credit benefit accepted after respondent undertook to pass benefit to remaining homebuyers

The DGAP report on the balance input tax credit benefit to be passed on to eligible homebuyers was accepted after the respondent ed its findings, observations and conclusions without objection and undertook to pass on the quantified benefit to the remaining homebuyers. On that basis, no live dispute survived for adjudication, and the report was accepted.

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Issues: Whether the DGAP report determining the balance input tax credit benefit to be passed on to the eligible homebuyers was to be accepted.

Analysis: The respondent accepted the findings, observations and conclusions contained in the DGAP report without objection and undertook to pass on the quantified benefit to the remaining homebuyers. In view of this undertaking, no dispute survived for adjudication.

Conclusion: The DGAP report was accepted.

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