https://www.taxtmi.com/caselaws?id=305090 The Authority found that the Respondent did not pass on the benefit of Input Tax Credit (ITC) to the recipients post-GST implementation, resulting in profiteering. The Director General of Anti-Profiteering (DGAP) calculated the profiteered amount to be Rs. 24,78,383, including Rs. 37,107 from Applicant No. 1. The DGAP was directed to further investigate the blocked ITC, consideration in profiteering calculations, and verification of the Respondent's claims within three months. en-us Mon, 20 Apr 2020 00:00:00 +0530 Mon, 17 Mar 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305090 The Authority found that the Respondent did not pass on the benefit of Input Tax Credit (ITC) to the recipients post-GST implementation, resulting in profiteering. The Director General of Anti-Profiteering (DGAP) calculated the profiteered amount to be Rs. 24,78,383, including Rs. 37,107 from Applicant No. 1. The DGAP was directed to further investigate the blocked ITC, consideration in profiteering calculations, and verification of the Respondent's claims within three months. Case-Laws GST Mon, 20 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305090