Vijay Pal Singh Vs Nandi Infratech Pvt. Ltd
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
Nandi Infratech Pvt. Ltd guilty of profiteering for denying the benefit of additional ITC to its customers
Summary
The Respondent has denied the benefit of additional ITC to their customers/recipients in contravention of the provisions of Section 171(1) of the CGST Act, 2017. Hence, committed an offence under section 171 (3A) of the CGST Act, 2017. Therefore. the…