https://www.taxtmi.com/caselaws?id=786186 Profiteering under GST is examined for whether input tax credit (ITC) benefits were passed to buyers by commensurate reduction in price; the alleged benefit of Rs.173 (approx. Rs.32.78 per sq ft) requires verification through documentary evidence. Time-bar and limitation under Sections 73 and 74 were contested, but the tribunal found further factual and data-based inquiry necessary. The matter is remitted to the DGAP for re-investigation under applicable CGST rules to determine if ITC was already passed and whether limitation affects recoverability. en-us Fri, 06 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786186 Profiteering under GST is examined for whether input tax credit (ITC) benefits were passed to buyers by commensurate reduction in price; the alleged benefit of Rs.173 (approx. Rs.32.78 per sq ft) requires verification through documentary evidence. Time-bar and limitation under Sections 73 and 74 were contested, but the tribunal found further factual and data-based inquiry necessary. The matter is remitted to the DGAP for re-investigation under applicable CGST rules to determine if ITC was already passed and whether limitation affects recoverability. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786186