https://www.taxtmi.com/caselaws?id=796265 Additional input tax credit must be passed to homebuyers through commensurate reduction in flat prices under Section 171(1). Where pre-GST credit was unavailable and post-GST credit produced a measurable benefit, the benefit may be apportioned by saleable area using the developer's records; failure to prove that it was passed on constitutes profiteering. A notification prohibiting acceptance of fresh anti-profiteering examination requests prospectively does not abate complaints, investigations or proceedings already initiated. Pending challenges to anti-profiteering provisions do not require proceedings to be stayed without an operative stay order. The quantified benefit must be passed to eligible buyers with prescribed interest, while no penalty applies where the contravention predates the penalty provision's commencement. 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 reduction in flat prices under Section 171(1). Where pre-GST credit was unavailable and post-GST credit produced a measurable benefit, the benefit may be apportioned by saleable area using the developer's records; failure to prove that it was passed on constitutes profiteering. A notification prohibiting acceptance of fresh anti-profiteering examination requests prospectively does not abate complaints, investigations or proceedings already initiated. Pending challenges to anti-profiteering provisions do not require proceedings to be stayed without an operative stay order. The quantified benefit must be passed to eligible buyers with prescribed interest, while no penalty applies where the contravention predates the penalty provision's commencement. Case-Laws GST Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796265