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    <title>Profiteering under GST: finding requires passing proportionate input tax credit benefit to buyer with interest and compliance reporting.</title>
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    <description>Profiteering under the GST framework was found arising from failure to pass on input tax credit; the investigative report&#039;s computations were accepted as conclusive and used to quantify profiteering and a proportional adjustment for completed work, resulting in a specified amount payable to the applicant. The respondent is directed to pay the proportionate profiteered amount to the applicant with interest calculated under the CGST Rules and to submit a compliance report to tax authorities within the prescribed timeframe.</description>
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      <description>Profiteering under the GST framework was found arising from failure to pass on input tax credit; the investigative report&#039;s computations were accepted as conclusive and used to quantify profiteering and a proportional adjustment for completed work, resulting in a specified amount payable to the applicant. The respondent is directed to pay the proportionate profiteered amount to the applicant with interest calculated under the CGST Rules and to submit a compliance report to tax authorities within the prescribed timeframe.</description>
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