{"id":8024,"date":"2026-02-17T16:22:24","date_gmt":"2026-02-17T10:52:24","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8024"},"modified":"2026-02-17T16:22:24","modified_gmt":"2026-02-17T10:52:24","slug":"no-anti-profiteering-without-itc-benefit-gstat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-anti-profiteering-without-itc-benefit-gstat","title":{"rendered":"No Anti-Profiteering Without ITC Benefit | GSTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000416168\/no-anti-profiteering-action-if-itc-ratio-pre-and-post-gst-shows-no-apparent-savings-gstat\">DGAP vs. Resizone Buildwell Pvt. Ltd. (2026) 39 Centax 142 (Tri.-GST-Delhi)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Dr. Sanjaya Kumar Mishra<\/strong>, President<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The respondent-assessee was engaged in the real estate business. Complaints were filed alleging that the respondent had not passed on the benefit of additional Input Tax Credit (ITC) arising upon transition to the GST regime, in contravention of Section 171 of the CGST and the Delhi GST Act. The Director General of Anti-Profiteering (DGAP) conducted an investigation and submitted that the ratio of \u2018credit availed\u2019 to \u2018purchase value\u2019 in the pre-GST period was 5.4072 per cent, whereas in the post-GST period it was 5.3934 per cent, reflecting a difference of (-) 0.0138 per cent. It was submitted that there was no apparent savings accruing to the respondent on account of ITC in the post-GST period. The DGAP concluded that Section 171 had not been contravened. The complainants subsequently withdrew their complaints and stated that they had no further grievance. The matter was accordingly placed before the Goods and Services Tax Appellate Tribunal (GSTAT).<\/p>\n<h2><em>GSTAT Held<\/em><\/h2>\n<p>The GSTAT held that Section 171 mandates passing on of commensurate benefit only where additional ITC or tax reduction results in a benefit to the supplier. On examination of the DGAP\u2019s report, the Tribunal noted that the comparative ITC ratios in the pre and post-GST periods did not indicate any incremental benefit accruing to the respondent. In the absence of any apparent savings and in view of the categorical finding of the DGAP that Section 171 was not contravened, the foundational requirement for anti-profiteering action was not satisfied. Taking note of the withdrawal of complaints and absence of surviving grievance, the Tribunal accepted the DGAP\u2019s report and directed closure of the proceedings.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2014%20Centax%20374%20(Del.)&amp;itemType=AP\">Reckitt Benckiser India (P) Ltd. v. Union of India<\/a> \u2014 (2024) 14 Centax 374 (Del.) = 2024 (82) G.S.T.L. 344 (Del.) \u2014 Referred [Para 4]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: DGAP vs. Resizone Buildwell Pvt. Ltd. (2026) 39 Centax 142&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8037,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-8024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No Anti-Profiteering Without ITC Benefit | GSTAT<\/title>\n<meta name=\"description\" content=\"GSTAT holds no anti-profiteering action if pre- and post-GST ITC ratio shows no savings; Section 171 applies only where additional benefit arises.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/no-anti-profiteering-without-itc-benefit-gstat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No Anti-Profiteering Without ITC Benefit | GSTAT\" \/>\n<meta property=\"og:description\" content=\"GSTAT holds no anti-profiteering action if pre- and post-GST ITC ratio shows no savings; 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