GSTAT Principal Bench Holds PRL Developers Passed Excess ITC Benefit, No Profiteering Under Section 171 CGST Act
The GST Appellate Tribunal Principal Bench found that PRL Developers passed on more Input Tax Credit benefit to pre-GST homebuyers than required, holding there was no contravention of Section 171 of the CGST Act in the anti-profiteering proceedings.
