https://www.taxtmi.com/caselaws?id=786570 Failure to pass on the benefit of input tax credit and reduced pre GST tax incidence permits computation and recovery of the differential amount; the investigatory recalculation of pre GST tax incidence and attributable input tax credit established total profiteering of Rs. 12,20,694, which the respondent accepted. Where work completed post GST gives a proportionate benefit, that share must be paid to the recipient and attracts interest under the CGST Rules; the authority directed payment of Rs. 9,36,700 for completed work with applicable interest and upheld the recovery directive. en-us Thu, 12 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786570 Failure to pass on the benefit of input tax credit and reduced pre GST tax incidence permits computation and recovery of the differential amount; the investigatory recalculation of pre GST tax incidence and attributable input tax credit established total profiteering of Rs. 12,20,694, which the respondent accepted. Where work completed post GST gives a proportionate benefit, that share must be paid to the recipient and attracts interest under the CGST Rules; the authority directed payment of Rs. 9,36,700 for completed work with applicable interest and upheld the recovery directive. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786570