https://www.taxtmi.com/caselaws?id=784622 The dominant issue was whether the respondent had failed to pass on the benefit of input tax credit to homebuyers, warranting acceptance of the anti-profiteering investigation findings. The Tribunal held that, since the respondent unconditionally accepted the findings, observations, and conclusions in the DGAP report to avoid further litigation, no justiciable dispute survived for adjudication; on that legal basis, the DGAP report was accepted, and the proceedings were concluded. en-us Wed, 17 Dec 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784622 The dominant issue was whether the respondent had failed to pass on the benefit of input tax credit to homebuyers, warranting acceptance of the anti-profiteering investigation findings. The Tribunal held that, since the respondent unconditionally accepted the findings, observations, and conclusions in the DGAP report to avoid further litigation, no justiciable dispute survived for adjudication; on that legal basis, the DGAP report was accepted, and the proceedings were concluded. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784622