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Goods and Services Tax | Excess GST Realisation Irrelevant to Profiteering Under Section 171: GSTAT

22 Sept 2026 · 4d agoBy CA Sandeep KanoiSource: TaxGuru

GSTAT rejected the DGAP’s ₹16.54 lakh profiteering computation against Shreeji Infra, holding that excess GST collection is irrelevant under Section 171. The post Excess GST Realisation Irrelevant to Profiteering Under Section 171: GSTAT appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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