https://www.taxtmi.com/caselaws?id=789291 A housing project undertaken wholly in the post-GST period did not attract an anti-profiteering liability where the unit was booked, allotted, contracted, constructed, and paid for entirely under the GST regime. Because the pricing was fixed after accounting for the then-applicable tax structure, no separate pre-GST comparison was required to identify a transferable Input Tax Credit benefit. The reported credit-to-purchase-value ratio also showed no incremental benefit passing to the buyer. On those facts, the anti-profiteering allegation failed and the preliminary objections based on post-GST applicability were accepted. en-us Thu, 02 Apr 2026 00:00:00 +0530 Sat, 06 Jun 2026 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789291 A housing project undertaken wholly in the post-GST period did not attract an anti-profiteering liability where the unit was booked, allotted, contracted, constructed, and paid for entirely under the GST regime. Because the pricing was fixed after accounting for the then-applicable tax structure, no separate pre-GST comparison was required to identify a transferable Input Tax Credit benefit. The reported credit-to-purchase-value ratio also showed no incremental benefit passing to the buyer. On those facts, the anti-profiteering allegation failed and the preliminary objections based on post-GST applicability were accepted. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789291