https://www.taxtmi.com/caselaws?id=786798 Whether the respondent complied with the statutory obligation to pass on additional input tax credit to eligible home buyers was assessed by comparing pre and post GST input tax credit ratios and calculating the base profiteered amount; the analysis relied on DGAP calculations, verified payments to buyers, a Chartered Accountant's certificate, and subsequent payments with interest to remaining buyers. The Tribunal accepted the DGAP report and the verified documentary and payment evidence, concluding the respondent satisfied the pass through obligation and disposing of the proceedings in the respondent's favour. en-us Tue, 17 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786798 Whether the respondent complied with the statutory obligation to pass on additional input tax credit to eligible home buyers was assessed by comparing pre and post GST input tax credit ratios and calculating the base profiteered amount; the analysis relied on DGAP calculations, verified payments to buyers, a Chartered Accountant's certificate, and subsequent payments with interest to remaining buyers. The Tribunal accepted the DGAP report and the verified documentary and payment evidence, concluding the respondent satisfied the pass through obligation and disposing of the proceedings in the respondent's favour. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786798