https://www.taxtmi.com/caselaws?id=458730 The CCI found that the respondent construction service provider failed to pass on Input Tax Credit benefits to the petitioner through commensurate price reduction, violating Section 171 of CGST Act, 2017. The CCI rejected the DGAP report dated 27.02.2023 and directed DGAP to reinvestigate under Rule 133(4) of CGST Rules, 2017, recalculating the profiteered amount if necessary. The respondent was ordered to provide full assistance and required documentation during the reinvestigation. The petition was disposed of with these directions. en-us Tue, 06 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458730 The CCI found that the respondent construction service provider failed to pass on Input Tax Credit benefits to the petitioner through commensurate price reduction, violating Section 171 of CGST Act, 2017. The CCI rejected the DGAP report dated 27.02.2023 and directed DGAP to reinvestigate under Rule 133(4) of CGST Rules, 2017, recalculating the profiteered amount if necessary. The respondent was ordered to provide full assistance and required documentation during the reinvestigation. The petition was disposed of with these directions. Case-Laws GST Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458730