Milan Pankaj Kothari Vs Sri Dutt Constructions
Date: August 31, 2022
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): Amand Shah, Hitesh Shah, P K Singh
Subject Matter
No Profiteering by Sri Dutt Constructions
Summary
Since there was no reduction in the rate of tax nor there was increased additional benefit on account of ITC. Hence, the provisions of Section 171 of CGST Act, 2017 are not liable to be Invoked in this case. The Authority concludes that the instant c…