https://www.taxtmi.com/caselaws?id=423686 NAPA dismissed the anti-profiteering application against a construction service provider. The complainant alleged the respondent failed to pass on input tax credit benefits through price reduction under Section 171(1) of CGST Act, 2017. NAPA held no additional ITC benefit existed as the project commenced after GST implementation on 01.07.2017, making no pre-GST comparison possible. Since no additional ITC benefit was available, no price reduction was required. The application was dismissed without penalty. en-us Tue, 07 Jun 2022 00:00:00 +0530 Sat, 04 Apr 2026 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423686 NAPA dismissed the anti-profiteering application against a construction service provider. The complainant alleged the respondent failed to pass on input tax credit benefits through price reduction under Section 171(1) of CGST Act, 2017. NAPA held no additional ITC benefit existed as the project commenced after GST implementation on 01.07.2017, making no pre-GST comparison possible. Since no additional ITC benefit was available, no price reduction was required. The application was dismissed without penalty. Case-Laws GST Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423686