AdvertisementDG Anti Profiteering Vs Maata Rani Builders And Developers (GSTAT) The proceedings arose from complaints filed under Rule 128 of the Central Goods and Services Tax Rules, 2017 by two homebuyers alleging that the respondent builder had failed to pass on the benefit of additional Input Tax Credit (ITC) in respect of flats purchased in the “Anamika Apartment” project, as required under Section 171 of the CGST Act, 2017. The complaint was referred for investigation by the Directorate General of Anti-Profiteering (DGAP), which initially submitted a report in March 2021. Following the De...