Tag Archives: DGAP

Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty.

By | September 11, 2026
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Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty. Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty. Issue Whether additional Input Tax Credit (ITC) benefits accrued post-GST transition in a… Read More »

Issuance of Electronic Gift Vouchers and Credit Notes Constitutes Valid Compliance Under Section 171 Anti-Profiteering Provisions

By | September 7, 2026
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Issuance of Electronic Gift Vouchers and Credit Notes Constitutes Valid Compliance Under Section 171 Anti-Profiteering Provisions Issue Whether issuing Electronic Gift Vouchers (EGVs) and credit notes to affected buyers constitutes a legally valid, unconditional, and effective mode of passing on the benefit of GST rate reductions under Section 171 of the CGST Act. Facts Trigger… Read More »

Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success

By | September 2, 2026
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Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success Issue Whether an assessee is entitled to a proportionate refund of the mandatory pre-deposit made under Section 107 of the CGST/MGST Act, 2017 to the extent a… Read More »

Increasing Movie Ticket Base Prices to Retain Post-Tax Reduction Rates Constitutes Illegal Anti-Profiteering

By | September 2, 2026
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Increasing Movie Ticket Base Prices to Retain Post-Tax Reduction Rates Constitutes Illegal Anti-Profiteering Issue Whether a supplier of admission to movie exhibitions violates Section 171 of the CGST/TGST Act, 2017 by increasing the base price of tickets to maintain identical post-tax (cum-tax) sale prices following a reduction in GST rate, thereby failing to pass on… Read More »

Real Estate Developer Must Pass On Profiteered ITC Benefit of Rs 7.31 Lakh to Homebuyers

By | August 22, 2026
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Real Estate Developer Must Pass On Profiteered ITC Benefit of Rs 7.31 Lakh to Homebuyers Issue Whether a real estate developer is obligated under Section 171 of the CGST Act, 2017 to pass on the benefit of additional Input Tax Credit (ITC) accruing after the GST rollout to homebuyers through a commensurate reduction in property… Read More »

Developer Must Pass On Rs. 95 Lakhs Profiteered Additional ITC Benefit With Interest To Buyers

By | August 19, 2026
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Developer Must Pass On Rs. 95 Lakhs Profiteered Additional ITC Benefit With Interest To Buyers Issue Whether a developer is liable under Section 171 of the CGST Act to pass on the benefit of additional Input Tax Credit (ITC) accrued during the transition to the GST regime to flat buyers through a commensurate reduction in… Read More »

No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued

By | August 15, 2026
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No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued Issue Whether the builder-respondent indulged in profiteering under Section 171 of the CGST/MGST Act, 2017, by failing to pass on benefits of additional Input Tax… Read More »

No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued

By | August 14, 2026
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No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued Issue Whether the real estate developer engaged in anti-profiteering under Section 171 of the CGST/DGST Act, 2017, by failing to pass on benefits of additional Input Tax Credit (ITC) to homebuyers upon the transition to the GST regime. Facts The… Read More »

No Contravention Holds as Developer Passed Recomputed Additional ITC Benefits to Buyers Exceeding Profiteered Amount

By | August 14, 2026
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No Contravention Holds as Developer Passed Recomputed Additional ITC Benefits to Buyers Exceeding Profiteered Amount Issue Whether the developer contravened Section 171 of the CGST/DGST Act, 2017, after DGAP re-computed the additional Input Tax Credit (ITC) benefit following directions from the Appellate Tribunal (GSTAT). Facts A homebuyer of a Tower-1 unit filed a complaint alleging… Read More »

No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued

By | August 14, 2026
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No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued Issue Whether the builder-respondent indulged in profiteering under Section 171 of the CGST/MGST Act, 2017, by failing to pass on benefits of additional Input Tax… Read More »