https://www.taxtmi.com/caselaws?id=796265 Additional input tax credit must be passed to homebuyers through commensurate price reductions under the anti-profiteering framework; the article states that unpassed credit, quantified from the developer's records and apportioned by saleable area, constituted profiteering. It explains that Notification No. 19/2024-Central Tax prospectively bars fresh examination requests from 1 April 2025 but does not abate investigations or adjudicatory proceedings already instituted. It further states that a pending Supreme Court challenge does not suspend the governing provision or proceedings absent a stay order. The quantified benefit is payable to eligible buyers with prescribed interest, while no penalty applies for a period preceding commencement of the relevant penalty provision. en-us Thu, 30 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796265 Additional input tax credit must be passed to homebuyers through commensurate price reductions under the anti-profiteering framework; the article states that unpassed credit, quantified from the developer's records and apportioned by saleable area, constituted profiteering. It explains that Notification No. 19/2024-Central Tax prospectively bars fresh examination requests from 1 April 2025 but does not abate investigations or adjudicatory proceedings already instituted. It further states that a pending Supreme Court challenge does not suspend the governing provision or proceedings absent a stay order. The quantified benefit is payable to eligible buyers with prescribed interest, while no penalty applies for a period preceding commencement of the relevant penalty provision. Case-Laws GST Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796265