https://www.taxtmi.com/caselaws?id=381471 The Authority dismissed the application under Rule 128 of the CGST Rules, 2017, as the provisions of Section 171(1) of the CGST Act, 2017, regarding passing on the benefit of tax rate reduction or input tax credit, were found not applicable. Despite the profiteered amount being calculated as NIL, the Authority granted a hearing to the applicant for fair consideration, but the applicant failed to participate. The charges in question related to the pre-GST period, and since the project was completed before GST implementation, anti-profiteering provisions under Section 171(1) were deemed inapplicable. The application was dismissed, and the case file was closed. en-us Mon, 10 Jun 2019 00:00:00 +0530 Wed, 12 Jun 2019 06:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381471 The Authority dismissed the application under Rule 128 of the CGST Rules, 2017, as the provisions of Section 171(1) of the CGST Act, 2017, regarding passing on the benefit of tax rate reduction or input tax credit, were found not applicable. Despite the profiteered amount being calculated as NIL, the Authority granted a hearing to the applicant for fair consideration, but the applicant failed to participate. The charges in question related to the pre-GST period, and since the project was completed before GST implementation, anti-profiteering provisions under Section 171(1) were deemed inapplicable. The application was dismissed, and the case file was closed. Case-Laws GST Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381471