https://www.taxtmi.com/caselaws?id=785453 Profiteering was found where an increase in benefit from input tax credit was not passed to purchasers, resulting in a quantified shortfall of Rs. 1,00,67,677 which the respondent acknowledged; consequence: the respondent agreed to refund the profiteered amount pro rata to 340 eligible home buyers and to pay applicable interest. The DGAP investigation report was accepted and the complaint proceedings were closed on the respondent's undertaking to effect buyer-wise refunds in accordance with the DGAP calculations. en-us Wed, 21 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785453 Profiteering was found where an increase in benefit from input tax credit was not passed to purchasers, resulting in a quantified shortfall of Rs. 1,00,67,677 which the respondent acknowledged; consequence: the respondent agreed to refund the profiteered amount pro rata to 340 eligible home buyers and to pay applicable interest. The DGAP investigation report was accepted and the complaint proceedings were closed on the respondent's undertaking to effect buyer-wise refunds in accordance with the DGAP calculations. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785453