https://www.taxtmi.com/caselaws?id=446465 Anti-profiteering inquiry was confined to whether post-GST tax benefits, including input tax credit, were passed on to buyers, and the Commission treated 01.07.2017 to 31.07.2019 as the correct comparison period because restricting the analysis to 16.07.2017 would exclude substantial post-completion ITC. On that basis, no additional ITC benefit was found to have accrued, and the respondent was not liable. A complaint challenging GST on preferential location charges was held outside anti-profiteering jurisdiction because it did not concern non-passing of ITC benefit or tax reduction, and was therefore not maintainable. en-us Wed, 29 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446465 Anti-profiteering inquiry was confined to whether post-GST tax benefits, including input tax credit, were passed on to buyers, and the Commission treated 01.07.2017 to 31.07.2019 as the correct comparison period because restricting the analysis to 16.07.2017 would exclude substantial post-completion ITC. On that basis, no additional ITC benefit was found to have accrued, and the respondent was not liable. A complaint challenging GST on preferential location charges was held outside anti-profiteering jurisdiction because it did not concern non-passing of ITC benefit or tax reduction, and was therefore not maintainable. Case-Laws GST Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446465