https://www.taxtmi.com/caselaws?id=787317 Input tax credit benefit must be passed on under the anti-profiteering provisions only where an additional benefit has accrued to the supplier. Investigation under the prescribed anti-profiteering procedure found that no additional input tax credit accrued to the residential-unit supplier after GST implementation. The purchaser had settled the GST-related matter at possession and provided written consent to the investigation findings. As no benefit requiring pass-through existed, Section 171 of the CGST Act was not contravened; the complaint was dismissed and proceedings were closed. 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 Input tax credit benefit must be passed on under the anti-profiteering provisions only where an additional benefit has accrued to the supplier. Investigation under the prescribed anti-profiteering procedure found that no additional input tax credit accrued to the residential-unit supplier after GST implementation. The purchaser had settled the GST-related matter at possession and provided written consent to the investigation findings. As no benefit requiring pass-through existed, Section 171 of the CGST Act was not contravened; the complaint was dismissed and proceedings were closed. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787317