Anti-profiteering claim fails where revised ITC computation shows the benefit was already passed on to buyers.

Revised anti-profiteering computation under GST showed that the respondent had already passed on the benefit of additional input tax credit to home buyers, including amounts exceeding the alleged profiteering. As the complainants acknowledged receipt of the calculated sums and no other buyer objected to the revised report, no subsisting contravention of the anti-profiteering provisions remained. The revised DGAP report was therefore accepted, and the respondent was found to have no outstanding profiteering liability.

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Issues: Whether the respondent had contravened the anti-profiteering provisions by failing to pass on the benefit of input tax credit to the home buyers, and whether the DGAP report concluding that no further profiteering amount survived was liable to be accepted.

Analysis: The investigation was redone after remand and the recalculated figures showed that the respondent had availed additional input tax credit in the post-GST period, but the benefit of ITC had already been passed on to the complainants and other buyers in excess of the alleged profiteered amount. The complainants acknowledged receipt of the calculated amounts, and no other buyer raised any objection to the revised report. On that basis, the finding was that no subsisting contravention under the anti-profiteering provision remained.

Conclusion: The respondent was found not to have any outstanding profiteering liability, and the DGAP report was accepted in favour of the respondent.

Final Conclusion: The anti-profiteering proceedings were brought to an end after acceptance of the revised investigation report, with no further amount held payable.

Ratio Decidendi: Where the revised computation shows that the benefit of additional input tax credit has already been passed on to buyers and the complainants acknowledge receipt, no contravention survives under the anti-profiteering framework.

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