https://www.taxtmi.com/caselaws?id=780450 GSTAT (AT) New Delhi held that, after reviewing the DGAP report and supporting records, the DGAP's methodology for allocating ITC to project costs appropriately captured GST's economic effect. The tribunal concluded that no reduction in tax rate or ITC benefit accrued to the respondent in respect of the projects identified (Skyon, Ireo City Central and Managed Service Apartment), so section 171 CGST was not attracted. Proceedings were dropped and the application disposed of. en-us Tue, 28 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780450 GSTAT (AT) New Delhi held that, after reviewing the DGAP report and supporting records, the DGAP's methodology for allocating ITC to project costs appropriately captured GST's economic effect. The tribunal concluded that no reduction in tax rate or ITC benefit accrued to the respondent in respect of the projects identified (Skyon, Ireo City Central and Managed Service Apartment), so section 171 CGST was not attracted. Proceedings were dropped and the application disposed of. Case-Laws GST Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780450