AdvertisementDG Anti Profiteering Vs MM Construction (GSTAT) The proceedings arose from a complaint alleging that the Respondent failed to pass on the benefit of additional Input Tax Credit (ITC) in respect of a residential project at Lake Gardens, Kolkata, by way of commensurate reduction in price after the introduction of GST with effect from 01.07.2017, as required under Section 171 of the Central Goods and Services Tax Act, 2017. Following investigation by the Directorate General of Anti-Profiteering (DGAP), the matter ultimately came before the Principal Bench of the GST Appellate Tribunal (GSTAT) for...