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    <title>2025 (10) TMI 1115 - GSTAT NEW DELHI</title>
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    <description>GSTAT, New Delhi - AT accepted the DGAP&#039;s 23.05.2025 report finding that, in the post-GST period, no benefit of input tax credit accrued to the respondent and there was no contravention of section 171(1) of the CGST Act, 2017. After multiple investigations directed by higher authorities, the authority concluded the respondent did not violate anti-profiteering provisions in relation to real estate/construction projects, and the DGAP report was accordingly adopted.</description>
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      <description>GSTAT, New Delhi - AT accepted the DGAP&#039;s 23.05.2025 report finding that, in the post-GST period, no benefit of input tax credit accrued to the respondent and there was no contravention of section 171(1) of the CGST Act, 2017. After multiple investigations directed by higher authorities, the authority concluded the respondent did not violate anti-profiteering provisions in relation to real estate/construction projects, and the DGAP report was accordingly adopted.</description>
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