https://www.taxtmi.com/caselaws?id=395873 The case involved an allegation of non-passing of Input Tax Credit (ITC) benefits under Section 171 of the CGST Act, 2017. The Directorate General of Anti-Profiteering (DGAP) investigated and found that as the project was launched in the post-GST regime without a pre-GST comparison, there was no contravention of the Act. The Respondent did not benefit from additional ITC or a tax rate reduction post-GST. Consequently, the application was dismissed, ruling in favor of the Respondent as no violation of Section 171 was established. en-us Wed, 27 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395873 The case involved an allegation of non-passing of Input Tax Credit (ITC) benefits under Section 171 of the CGST Act, 2017. The Directorate General of Anti-Profiteering (DGAP) investigated and found that as the project was launched in the post-GST regime without a pre-GST comparison, there was no contravention of the Act. The Respondent did not benefit from additional ITC or a tax rate reduction post-GST. Consequently, the application was dismissed, ruling in favor of the Respondent as no violation of Section 171 was established. Case-Laws GST Wed, 27 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395873