https://www.taxtmi.com/caselaws?id=787317 The note addresses whether a supplier failed to pass on input tax credit in breach of Section 171 CGST; an investigation under Rules 128-129 applying the approved methodology found no additional ITC benefit accrued to the supplier requiring pass through, the complainant consented to the investigative report, and the complaint was dismissed with proceedings closed. The operative principle stated is that where no additional benefit accrues to the supplier post GST, anti profiteering action under Section 171 is not warranted. en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787317 The note addresses whether a supplier failed to pass on input tax credit in breach of Section 171 CGST; an investigation under Rules 128-129 applying the approved methodology found no additional ITC benefit accrued to the supplier requiring pass through, the complainant consented to the investigative report, and the complaint was dismissed with proceedings closed. The operative principle stated is that where no additional benefit accrues to the supplier post GST, anti profiteering action under Section 171 is not warranted. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787317