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    <title>Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.</title>
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    <description>The Tribunal accepted the re-investigation report on anti-profiteering, holding that the respondent had failed to commensurately pass on the input tax credit benefit and had thereby contravened the anti-profiteering obligation. It relied on the quantified balance worked out after crediting benefits already passed to home-buyers and directed return of the remaining profiteered amount with interest at 18% from the date of collection until repayment. Separately, it held that the applicant&#039;s grievance over interest on money retained after cancellation of allotment arose from a different dispute already pursued before the RERA forum and fell outside the statutory scope of anti-profiteering proceedings, leaving that claim to the appropriate forum.</description>
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    <pubDate>Mon, 18 May 2026 08:40:42 +0530</pubDate>
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      <title>Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.</title>
      <link>https://www.taxtmi.com/highlights?id=99880</link>
      <description>The Tribunal accepted the re-investigation report on anti-profiteering, holding that the respondent had failed to commensurately pass on the input tax credit benefit and had thereby contravened the anti-profiteering obligation. It relied on the quantified balance worked out after crediting benefits already passed to home-buyers and directed return of the remaining profiteered amount with interest at 18% from the date of collection until repayment. Separately, it held that the applicant&#039;s grievance over interest on money retained after cancellation of allotment arose from a different dispute already pursued before the RERA forum and fell outside the statutory scope of anti-profiteering proceedings, leaving that claim to the appropriate forum.</description>
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