https://www.taxtmi.com/caselaws?id=785742 Profiteering inquiry concerned pass-through of input tax credit where the flat was booked in the post-GST period. Reliance on judicial guidance (Delhi High Court) led to the conclusion that price would reflect ITC available only post-GST, so no benefit of ITC accrued to the buyer; accordingly the investigatory authority (DGAP) found no contravention of section 171 of the Central Goods and Services Tax Act and took into account ITC availed and pre/post-GST transaction values. Complaints asserting a legal right to ITC pass-through were rejected as unsupported by the record. en-us Thu, 29 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785742 Profiteering inquiry concerned pass-through of input tax credit where the flat was booked in the post-GST period. Reliance on judicial guidance (Delhi High Court) led to the conclusion that price would reflect ITC available only post-GST, so no benefit of ITC accrued to the buyer; accordingly the investigatory authority (DGAP) found no contravention of section 171 of the Central Goods and Services Tax Act and took into account ITC availed and pre/post-GST transaction values. Complaints asserting a legal right to ITC pass-through were rejected as unsupported by the record. Case-Laws GST Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785742