Anti-Profiteering not established when No ITC was available: NAA

Shri Ramesh Kumar Yadav Vs M/s Vatika Ltd. (National Anti-Profiteering Authority) The contentions of Applicant No. 1 mainly stress upon the fact that the construction was not completed before the GST had come into force and the payment was made by him in the GST regime along with GST. He had also alleged that the Respondent had not passed on the benefit of ITC. It can be concluded that none of his contentions fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017 as the Respondent had not availed any ITC in the post-GST regime as has been stated by the DGAP i...