No profiteering if No reduction in Tax Rate post-GST period and in absence of additional ITC benefit

Sanjay Devan Vs Vatika Ltd. (National Anti-Profiteering Appellate Authority)

No profiteering found in Sanjay Devan Vs Vatika Ltd. case. DGAP reports no ITC benefit or tax rate reduction. Section 171 not applicable.

The only issue to be examined is as to whether there was any net benefit of ITC with the introduction of GST. On this issue, the DGAP in his Report, has stated that ITC as a percentage of the turnover which was available to the Respondent during the pre-GST period (April-2016 to

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