DG Anti Profiteering, Director General of Anti-Profiteering, DGAP v. Amal Realtors (P.) Ltd

Where homebuyer alleged profiteering on construction services for project with 36 units but only 5 flats were examinable due to free allotments and 5 percent scheme units, and DGAP found ITC ratio declined post-GST with no additional ITC benefit accruing, no price reduction obligation arose, reliance on CA-certified project-wise data was justified, and proceedings were to be closed

Where complaint alleged non-passing of transitional VAT credit benefit in construction services, but applicant's agreement was post-GST with VAT levied only on a nominal pre-GST advance, and ITC-to-purchase ratio fell after GST, no additional ITC benefit accrued and no profiteering attributable to respondent was established; DGAP's findings and circular-based benefit-passing confirmed