AdvertisementDG Anti Profiteering Vs PRL Developers (GSTAT) The proceedings arose from a complaint filed by Shri Diwakar Bansal under Rule 128 of the Central Goods and Services Tax Rules, 2017 alleging that M/s PRL Developers Pvt. Ltd. had failed to pass on the benefit of additional Input Tax Credit (ITC) by way of commensurate reduction in price in respect of Flat No. T1-507 in the project “Piramal Revanta Tower-1”, thereby contravening Section 171 of the CGST Act, 2017. The Standing Committee on Anti-Profiteering examined the complaint and referred the matter to the Directorate General of Ant...