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    <title>2026 (4) TMI 359 - GSTAT NEW DELHI-[PB]</title>
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    <description>Revised anti-profiteering computation under GST showed that the respondent had already passed on the benefit of additional input tax credit to home buyers, including amounts exceeding the alleged profiteering. As the complainants acknowledged receipt of the calculated sums and no other buyer objected to the revised report, no subsisting contravention of the anti-profiteering provisions remained. The revised DGAP report was therefore accepted, and the respondent was found to have no outstanding profiteering liability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=789290</link>
      <description>Revised anti-profiteering computation under GST showed that the respondent had already passed on the benefit of additional input tax credit to home buyers, including amounts exceeding the alleged profiteering. As the complainants acknowledged receipt of the calculated sums and no other buyer objected to the revised report, no subsisting contravention of the anti-profiteering provisions remained. The revised DGAP report was therefore accepted, and the respondent was found to have no outstanding profiteering liability.</description>
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