https://www.taxtmi.com/highlights?id=96303 Profiteering resulting from failure to pass on increased input tax credit ratio (0.43 percentage points) was quantified at Rs. 1,00,67,677; this finding was accepted and the benefit is to be refunded, apportioned pro rata to 340 home buyers, the respondent having acknowledged the contravention. The respondent is required to refund the profiteered amount to each eligible buyer and to pay interest on the refunded amounts under the applicable CGST rules. The DGAP investigation report is accepted and the proceedings are closed on the basis of the respondent's undertaking to comply with the refund and interest directions. en-us Fri, 23 Jan 2026 09:11:01 +0530 Fri, 23 Jan 2026 09:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96303 Profiteering resulting from failure to pass on increased input tax credit ratio (0.43 percentage points) was quantified at Rs. 1,00,67,677; this finding was accepted and the benefit is to be refunded, apportioned pro rata to 340 home buyers, the respondent having acknowledged the contravention. The respondent is required to refund the profiteered amount to each eligible buyer and to pay interest on the refunded amounts under the applicable CGST rules. The DGAP investigation report is accepted and the proceedings are closed on the basis of the respondent's undertaking to comply with the refund and interest directions. Highlights GST Fri, 23 Jan 2026 09:11:01 +0530 https://www.taxtmi.com/highlights?id=96303