https://www.taxtmi.com/caselaws?id=444245 CCI dismissed anti-profiteering proceedings under Section 171 of CGST Act, 2017 against a developer. The complainant alleged non-passing of ITC benefits on flat purchase post-GST implementation. Investigation revealed the developer had already passed ITC benefit of Rs 8,608 to complainant, exceeding required 0.24% of taxable turnover. Developer passed Rs 17,26,772 to 56 home buyers against required Rs 1,03,143. Complainant withdrew pursuit of matter. CCI held no violation occurred as ITC benefits were already passed on, making proceedings non-maintainable. en-us Wed, 04 Oct 2023 00:00:00 +0530 Mon, 21 Apr 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444245 CCI dismissed anti-profiteering proceedings under Section 171 of CGST Act, 2017 against a developer. The complainant alleged non-passing of ITC benefits on flat purchase post-GST implementation. Investigation revealed the developer had already passed ITC benefit of Rs 8,608 to complainant, exceeding required 0.24% of taxable turnover. Developer passed Rs 17,26,772 to 56 home buyers against required Rs 1,03,143. Complainant withdrew pursuit of matter. CCI held no violation occurred as ITC benefits were already passed on, making proceedings non-maintainable. Case-Laws GST Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444245