Shashank Thakar Vs Alton Buildtech India Pvt. Ltd
Date: October 16, 2020
Subject Matter
Alton Buildtech India Pvt. Ltd guilty of profiteering for denying the benefit of ITC to the buyers of the flats
Summary
The Respondent has denied benefit of ITC to the buyers of the flats being constructed by him in his present project in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has committed an offence under Section 171 (3A) of the…
1. A Report dated 14.06.2019 was received from the Applicant No. 6 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the Report were that the Applicant No. 1 to 3 had filed applications before the Haryana State Screening Committee on Anti-profiteering and the Applicant…