Sunil Saraf Vs Paramount Propbuild Pvt Ltd
Date: August 23, 2022
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): Hitesh Shah, Amand Shah, P K Singh
Subject Matter
Paramount Propbuild Pvt Ltd guilty of profiteering by denying the benefit of additional ITC to their customers
Summary
The Respondent has denied benefit of ITC to his customers/home buyers/recipients 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 above Act.