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        Case ID :
        GST

        The AT affirmed that, following review of the DGAP report and...

        No anti-profiteering liability under Section 171 CGST Act where no GST rate reduction or ITC benefit arose for projects

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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.

        The AT affirmed that, following review of the DGAP report and hearing, no reduction in GST rate nor accrual of benefit from Input Tax Credit arose in respect of the respondent's projects 'Gurgaon Hills' and 'Grand Hyatt Gurgaon Residences,' and therefore no anti-profiteering liability under Section 171 of the CGST Act, 2017 attached. Consequently, the AT held that the statutory requirement to pass on benefit of rate reduction or ITC was not triggered and ordered disposal of the proceedings against the respondent. The AT directed supply of the order to the respondent and the concerned Commissioner CGST/SGST for administrative action.

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