https://www.taxtmi.com/caselaws?id=390381 The Respondent failed to pass on the benefit of input tax credit (ITC) to buyers in the "Andour Heights" project, violating Section 171 of the CGST Act, 2017. The Director General of Anti-Profiteering found the Respondent had profiteered an amount of Rs. 9,96,18,637. Despite the Respondent's claim of passing on benefits, no evidence supported this, leading to an order for refunding the profiteered amount with interest. The Authority dismissed claims of the Applicant misleading the investigation, emphasizing the Respondent's obligation to pass on ITC benefits. Penalties under Section 171 (3A) were considered, with monitoring by CGST/SGST Haryana Commissioners. en-us Tue, 24 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390381 The Respondent failed to pass on the benefit of input tax credit (ITC) to buyers in the "Andour Heights" project, violating Section 171 of the CGST Act, 2017. The Director General of Anti-Profiteering found the Respondent had profiteered an amount of Rs. 9,96,18,637. Despite the Respondent's claim of passing on benefits, no evidence supported this, leading to an order for refunding the profiteered amount with interest. The Authority dismissed claims of the Applicant misleading the investigation, emphasizing the Respondent's obligation to pass on ITC benefits. Penalties under Section 171 (3A) were considered, with monitoring by CGST/SGST Haryana Commissioners. Case-Laws GST Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390381