https://www.taxtmi.com/highlights?id=96131 Alleged failure to pass Input Tax Credit to 1,104 home buyers was examined on computation of ITC shortfall; DGAP validated a partial pass-through but computed a larger deficiency of Rs. 3,12,78,937, applying statutory interest and treating the larger validated amount as payable. The operative effect requires the respondent to remit Rs. 3,12,78,937 plus interest, issue refunds within three months to the eligible buyers, and file a compliance report with the jurisdictional commissioner and DGAP. en-us Sat, 17 Jan 2026 12:07:21 +0530 Sat, 17 Jan 2026 12:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96131 Alleged failure to pass Input Tax Credit to 1,104 home buyers was examined on computation of ITC shortfall; DGAP validated a partial pass-through but computed a larger deficiency of Rs. 3,12,78,937, applying statutory interest and treating the larger validated amount as payable. The operative effect requires the respondent to remit Rs. 3,12,78,937 plus interest, issue refunds within three months to the eligible buyers, and file a compliance report with the jurisdictional commissioner and DGAP. Highlights GST Sat, 17 Jan 2026 12:07:21 +0530 https://www.taxtmi.com/highlights?id=96131