No anti-profiteering liability under Section 171 CGST Act where no GST rate reduction or ITC benefit arose for projects

No anti-profiteering liability under Section 171 CGST Act where no GST rate reduction or ITC benefit arose for projectsCase-LawsGSTThe AT affirmed that, following review of the DGAP report and hearing, no reduction in GST rate nor accrual of benefit from

No anti-profiteering liability under Section 171 CGST Act where no GST rate reduction or ITC benefit arose for projects
Case-Laws
GST
The AT affirmed that, following review of the DGAP report and hearing, no reduction in GST rate nor accrual of benefit from Input Tax Credit arose in respect of the respondent's projects “Gurgaon Hills” and “Grand Hyatt Gurgaon Residences,” and therefore no anti-profiteering liability under Section 171 of the CGST Act, 2017 attached. Consequently, the AT

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