Jai Prakash Garg Vs Adarsh Thought Works Pvt. Ltd

The Respondent has denied the benefit of ITC to the buyers of the flats being constructed by him in his Project ‘Sky Terraces” in contravention of the provisions of Section 171 (1) of the CGST Act, 2017. Therefore, he is apparently liable for imposition of penalty as per the provisions of Section 171 (3A) read with Rule 133 (3) (d) of the CGST Act, 2017 Therefore notice be issued to him to explain why penalty should not be imposed on him.