https://www.taxtmi.com/caselaws?id=427368 NAPA dismissed profiteering complaint against real estate developer regarding flat purchase. Applicant alleged developer failed to pass input tax credit benefit through price reduction under Section 171 CGST Act. DGAP investigation found no contravention as project commenced post-GST implementation from July 2017, with building permission obtained February 2018 and flat booking in October 2018. No pre-GST tax structure existed for comparison with post-GST rates. Applicant's natural justice claims rejected as adequate opportunities were provided during proceedings. en-us Wed, 31 Aug 2022 00:00:00 +0530 Sat, 04 Apr 2026 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427368 NAPA dismissed profiteering complaint against real estate developer regarding flat purchase. Applicant alleged developer failed to pass input tax credit benefit through price reduction under Section 171 CGST Act. DGAP investigation found no contravention as project commenced post-GST implementation from July 2017, with building permission obtained February 2018 and flat booking in October 2018. No pre-GST tax structure existed for comparison with post-GST rates. Applicant's natural justice claims rejected as adequate opportunities were provided during proceedings. Case-Laws GST Wed, 31 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427368