https://www.taxtmi.com/caselaws?id=786998 Respondent failed to pass the full additional input tax credit benefit arising on GST implementation; re calculation of pre and post GST input tax credit ratios showed an incremental benefit, and the shortfall attributable to 13 buyers totals the balance profiteered amount of Rs. 5,80,280. The investigative computation and the respondent's admission were accepted, and the respondent is directed to refund the balance to eligible buyers with applicable interest and subject to penalty for non compliance under the anti profiteering framework, with compliance reporting to tax authorities within prescribed timelines. en-us Fri, 20 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786998 Respondent failed to pass the full additional input tax credit benefit arising on GST implementation; re calculation of pre and post GST input tax credit ratios showed an incremental benefit, and the shortfall attributable to 13 buyers totals the balance profiteered amount of Rs. 5,80,280. The investigative computation and the respondent's admission were accepted, and the respondent is directed to refund the balance to eligible buyers with applicable interest and subject to penalty for non compliance under the anti profiteering framework, with compliance reporting to tax authorities within prescribed timelines. Case-Laws GST Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786998