Hardev Singh Vs M/s Ocean Seven Buildtech Pvt. Ltd
Date: November 5, 2019
Subject Matter
Builder denied benefit of ITC to the buyers of the flats being constructed by him and hence resorted to Anti-Profiteering
Summary
The Respondent has denied benefit of ITC to the buyers of the flats being constructed by him under the above Policy in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus realized more price from them than he was ent…
1. This Report dated 21.02.2019, has been received from the Applicant No. 5 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that the Haryana State Screening Committee on Anti-profiteering, vide the minutes of its meeting held on 20.06.2018 had referred 03 applications filed…