https://www.taxtmi.com/caselaws?id=420963 NAPA dismissed application alleging violation of Section 171 CGST Act, 2017 regarding non-passing of ITC benefits in flat purchase. The project launched post-GST implementation with booking finalized in February 2018. Respondent consistently paid GST at same rate throughout. Authority agreed with DGAP findings that anti-profiteering provisions were not contravened. Email exchanges between parties deemed irrelevant without legally enforceable documents. Application found not maintainable as no sustainable evidence of ITC benefit retention by respondent. en-us Fri, 08 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420963 NAPA dismissed application alleging violation of Section 171 CGST Act, 2017 regarding non-passing of ITC benefits in flat purchase. The project launched post-GST implementation with booking finalized in February 2018. Respondent consistently paid GST at same rate throughout. Authority agreed with DGAP findings that anti-profiteering provisions were not contravened. Email exchanges between parties deemed irrelevant without legally enforceable documents. Application found not maintainable as no sustainable evidence of ITC benefit retention by respondent. Case-Laws GST Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420963