https://www.taxtmi.com/caselaws?id=303058 The Authority found that the Respondent had benefited from Input Tax Credit (ITC) but failed to pass on the benefit to homebuyers as required by Section 171 of the CGST Act, 2017. The profiteered amount was determined to be Rs. 1,42,45,741/-. The Respondent's claim of passing on the benefit was not verified, and further verification was directed. en-us Fri, 03 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303058 The Authority found that the Respondent had benefited from Input Tax Credit (ITC) but failed to pass on the benefit to homebuyers as required by Section 171 of the CGST Act, 2017. The profiteered amount was determined to be Rs. 1,42,45,741/-. The Respondent's claim of passing on the benefit was not verified, and further verification was directed. Case-Laws GST Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303058