https://www.taxtmi.com/caselaws?id=780956 GSTAT, AT affirmed the DGAP's quantified ITC differential of Rs. 3,55,198/- as unchallenged. The respondent voluntarily remitted the amount to the applicant, thereby passing the residual ITC benefit as required under Section 171(1) CGST Act. The tribunal held that antiprofiteering provisions are remedial, and once the benefit is transferred and verified, further proceedings are unnecessary. The DGAP computation is upheld, compliance is complete, and the investigation is concluded with the application disposed of and no further action under the Rules warranted. en-us Tue, 04 Nov 2025 00:00:00 +0530 Sat, 08 Nov 2025 09:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780956 GSTAT, AT affirmed the DGAP's quantified ITC differential of Rs. 3,55,198/- as unchallenged. The respondent voluntarily remitted the amount to the applicant, thereby passing the residual ITC benefit as required under Section 171(1) CGST Act. The tribunal held that antiprofiteering provisions are remedial, and once the benefit is transferred and verified, further proceedings are unnecessary. The DGAP computation is upheld, compliance is complete, and the investigation is concluded with the application disposed of and no further action under the Rules warranted. Case-Laws GST Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780956