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![No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120879-comparative-itc-benefit-available-project-commenced-wholly-post-gst-period-s-171-triggered-gstat-taxscan.webp "No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]")
No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]
‘Section 171 of the CGST Act, 2017 applies only in cases involving reduction in tax rate or increase in ITC, particularly in projects spanning...
![Government Entitles to Interest when Tax Paid after Statutory Due Date but Return Filed within Time limit: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/250x150_2115447-government-entitles-interest-tax-paid-statutory-due-date-return-filed-bombay-hc-taxscan.webp "Government Entitles to Interest when Tax Paid after Statutory Due Date but Return Filed within Time limit: Bombay HC [Read Order]")
![Balance in Personal Ledger Account is not Excise Duty, Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/PLA-Personal-ledger-Account-Excise-Duty-CESTAT-Refund-post-GST-taxscan.jpeg "Balance in Personal Ledger Account is not Excise Duty, Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]")
![Construction Project Launched in Post-GST Era and No Pre-GST Sale for Comparison of Base Price: NAA finds Service Provider not Guilty of Profiteering [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Construction-Project-Post-GST-era-Pre-GST-NAA-Anti-Profiteering-taxscan.jpg "Construction Project Launched in Post-GST Era and No Pre-GST Sale for Comparison of Base Price: NAA finds Service Provider not Guilty of Profiteering [Read Order]")
![Benefit of Additional ITC Available after Introduction of GST on Construction Service Not Passed to the Purchaser: NAA finds Service Provider Guilty of Profiteering [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Additional-ITC-GST-Construction-Service-NAA-Anti-Profiteering-Taxscan.jpeg "Benefit of Additional ITC Available after Introduction of GST on Construction Service Not Passed to the Purchaser: NAA finds Service Provider Guilty of Profiteering [Read Order]")
![NAA finds Jay Ambe Developers Guilty of Profiteering [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/NAA-Jay-Ambe-Developers-Anti-Profiteering-Taxscan.jpeg "NAA finds Jay Ambe Developers Guilty of Profiteering [Read Order]")
![NAA finds DLF Limited Guilty of Profiteering [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/NAA-DLF-Anti-Profiteering-taxscan.jpg "NAA finds DLF Limited Guilty of Profiteering [Read Order]")
![GST: NAA directs DGAP to re-examine alleged Profiteering by Siddha Infradev LLP [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/GST-NAA-DGAP-Profiteering-Siddha-Infradev-LLP-Taxscan-1.jpg "GST: NAA directs DGAP to re-examine alleged Profiteering by Siddha Infradev LLP [Read Order]")