https://www.taxtmi.com/caselaws?id=393041 The Respondent in the case availed additional Input Tax Credit (ITC) post-GST implementation but failed to pass on the benefits to buyers as required by Section 171(1) of the CGST Act. The profiteered amount was calculated at Rs. 35,98,596, and the Respondent was ordered to refund this amount with 18% interest to the buyers. The jurisdictional Commissioner of CGST/SGST Uttar Pradesh was tasked with ensuring compliance within four months, and the DGAP was directed to investigate the Respondent's other projects for similar violations. en-us Thu, 27 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393041 The Respondent in the case availed additional Input Tax Credit (ITC) post-GST implementation but failed to pass on the benefits to buyers as required by Section 171(1) of the CGST Act. The profiteered amount was calculated at Rs. 35,98,596, and the Respondent was ordered to refund this amount with 18% interest to the buyers. The jurisdictional Commissioner of CGST/SGST Uttar Pradesh was tasked with ensuring compliance within four months, and the DGAP was directed to investigate the Respondent's other projects for similar violations. Case-Laws GST Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393041