NAA: Absent any ITC benefit availed in post-GST period, dismisses application as non-maintainable

NAA dismisses application as non-maintainable, holds that since the Respondent has not availed any ITC in the post GST period, therefore, the case doesn’t fall under the Anti-profiteering provisions of Section 171(1) of the CGST Act as allegation of not passing of the benefit is not established; Perusing DGAP’s report, observes that no ITC has been availed by Respondent in post-GST period, therefore there was no additional benefit of ITC which accrued to Respondent post G...