{"id":74819,"date":"2026-01-17T12:07:21","date_gmt":"2026-01-17T06:37:21","guid":{"rendered":""},"modified":"2026-01-17T12:07:21","modified_gmt":"2026-01-17T06:37:21","slug":"failure-to-pass-input-tax-credit-to-1-104-home-buyers-u-s-171-cgst-ordered-to-remit-rs-3-13-crore","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74819","title":{"rendered":"Failure to pass Input Tax Credit to 1,104 home buyers u\/s 171 CGST; ordered to remit Rs.3.13 crore"},"content":{"rendered":"<p>Failure to pass Input Tax Credit to 1,104 home buyers u\/s 171 CGST; ordered to remit Rs.3.13 crore<br \/>Case-Laws<br \/>GST<br \/>Dominant issue: whether the respondent violated Section 171 CGST by not passing on Input Tax Credit (ITC) benefits. Reasoning: DGAP admitted partial pass-through of ITC (Rs. 91,45,350) but also identified a prima facie computation requiring Rs. 3,12,78,937 to be passed to 1,104 eligible home buyers; despite a reporting error, the authority held the obligation to remit the lar<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96131\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Failure to pass Input Tax Credit to 1,104 home buyers u\/s 171 CGST; ordered to remit Rs.3.13 croreCase-LawsGSTDominant issue: whether the respondent violated Section 171 CGST by not passing on Input Tax Credit (ITC) benefits. Reasoning: DGAP admitted part<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74819","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74819"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74819\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}