Tag Archives: Director General

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

By | August 14, 2026

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 »