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        GST

        AT held that the DGAP investigation established that the...

        No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheld

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        AT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in respect of post-GST real estate transactions and therefore did not contravene section 171(1) of the CGST Act, 2017. The Tribunal accepted the DGAP report dated 23.05.2025 and concluded there is no liability for anti-profiteering measures against the Respondent. Accordingly, the AT dismissed the allegation of contravention, recorded that no refund, penalty or adjustment under the anti-profiteering regime is warranted, and directed that the DGAP report be given effect as the operative finding in the proceedings.

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