https://www.taxtmi.com/caselaws?id=801201 Additional post-GST input tax credit was assessed against post-GST construction-input cost escalation for supplies of flats. Construction-cost escalation exceeded the incremental credit benefit, producing negative net savings. On that calculation, no amount was available to be passed to buyers through commensurate price reductions. The revised assessment determined nil profiteering, so a contravention of the anti-profiteering requirement under Section 171 of the CGST Act was not established. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801201 Additional post-GST input tax credit was assessed against post-GST construction-input cost escalation for supplies of flats. Construction-cost escalation exceeded the incremental credit benefit, producing negative net savings. On that calculation, no amount was available to be passed to buyers through commensurate price reductions. The revised assessment determined nil profiteering, so a contravention of the anti-profiteering requirement under Section 171 of the CGST Act was not established. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801201