Ajay Kumar Vs Pivotal Infrastructure Pvt. Ltd
Date: November 4, 2020
Subject Matter
Pivotal Infrastructure Pvt. Ltd guilty of profiteering for not passing the benefit of additional ITC available to them
Summary
It is also evident from the above narration of the facts that the Respondent has denied the benefit of ITC to the buyers of the flats being constructed by him in his above project in contravention of the provisions of Section 171 (1) of the CGST Act,…
1. The present Report dated 19.06.2019 has been received from the Applicant No. 3 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that vide their applications dated 09.10.2018 and 16.12.2019 filed before the Standing Committee on Anti-profiteering under…