https://www.taxtmi.com/caselaws?id=397830 The application filed by Applicant No. 1 alleging a violation of Section 171 of the CGST Act was dismissed. The Respondent was found not liable to pass on the benefit of Input Tax Credit (ITC) as they had not availed any additional ITC in the post-GST period. The court determined that the provisions of Section 171 (1) of the CGST Act were not breached in this case. The dismissal took into account the impact of the COVID-19 pandemic and was in line with Notification No. 55/2020-Central Tax dated 27.06.2020. en-us Mon, 24 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397830 The application filed by Applicant No. 1 alleging a violation of Section 171 of the CGST Act was dismissed. The Respondent was found not liable to pass on the benefit of Input Tax Credit (ITC) as they had not availed any additional ITC in the post-GST period. The court determined that the provisions of Section 171 (1) of the CGST Act were not breached in this case. The dismissal took into account the impact of the COVID-19 pandemic and was in line with Notification No. 55/2020-Central Tax dated 27.06.2020. Case-Laws GST Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397830