No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheld

No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheldCase-LawsGSTAT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in

No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheld
Case-Laws
GST
AT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in respect of post-GST real estate transactions and therefore did not contravene section 171(1) of the CGST Act, 2017. The Tribunal accepted the DGAP report dated 23.05.2025 and concluded there is no liability for anti-profiteering mea

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