Kishore Arjandas Udasi Vs Wheelabrator Alloy Castings Pvt. Ltd
Date: July 19, 2022
Subject Matter
Wheelabrator Alloy Castings Pvt. Ltd guilty of not passing on the benefit of additional ITC to its customers
Summary
The Respondent has benefited from the additional ITC to the extent of 0.46% of the turnover during the period from 01.07.2017 to 31.12.2018 and hence the provisions of Section I71 of the CGST Act, 2017 have been contravened by the Respondent as he ha…
The instant Report dated 31.08.2020, has been furnished by the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 pursuant to the interim Order No. 01/2020 dated 01.01.2020 of the National Anti-Profiteering Authority (NAA or the Authority) in respect of earlier DGAP’s Report dated 26.06.2019. The Authority vide above sa…