2026 (3) TMI 72

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.... behalf of the DGAP. Counsel for Respondent: Sh. Preet Hooda. ORDER 1. The matter was taken up today in physical mode. Mrs. Geetika Chib, Additional Assistant Director/Authorized Representative, assisted by Sh. Ravi Passi, Inspector, appeared on behalf of the DGAP. Sh. Preet Hooda, Court Officer, was Present. However, neither the Applicant nor the Respondent appeared. 2. The proceeding....

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....097. 3. The Applicant alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by them consequent to coming into force of GST w.e.f. 01.07.2017, by way of commensurate reduction in the price of Flat/Unit No. 605 purchased by him in the said project. 4. The Standing Committee on Anti-profiteering, in its meeting held on 03.08.2022, examined the application a....

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....quested closure of the case, stating no objection to the DGAP findings. 7. The matter was listed for hearing today on 09.01.2026 but neither the Applicant nor the Respondent appeared. 8. The DGAP findings have been duly considered along with the documents submitted by the Respondent and the Applicant's written consent to the report of the DGAP. 9. In view of the above, the DGAP report....