https://www.taxtmi.com/caselaws?id=382541 The Authority dismissed the application, finding that the Respondent did not violate Section 171 (1) of the CGST Act, 2017. The Applicant's claims of reduced tax rates and unpassed ITC benefits were deemed untenable as the flat price was set considering post-GST ITC availability, and the project commenced after GST implementation. Therefore, no reduction in tax rates or additional ITC benefits were applicable. The Respondent correctly charged GST rates as per notifications, and the profiteering allegation was not substantiated. en-us Fri, 28 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382541 The Authority dismissed the application, finding that the Respondent did not violate Section 171 (1) of the CGST Act, 2017. The Applicant's claims of reduced tax rates and unpassed ITC benefits were deemed untenable as the flat price was set considering post-GST ITC availability, and the project commenced after GST implementation. Therefore, no reduction in tax rates or additional ITC benefits were applicable. The Respondent correctly charged GST rates as per notifications, and the profiteering allegation was not substantiated. Case-Laws GST Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382541