Mahendra Kishanlal Prajapati Vs Vishwanath Builders
Date: August 26, 2022
Court: National Anti-Profiteering Authority
Type: Anti-Profiteering
Judge(s)/Member(s): Hitesh Shah, Amand Shah, P K Singh
Subject Matter
Vishwanath Builders guilty of profiteering for denying the benefit of additional ITC to their homebuyers
Summary
The Respondent has denied the benefit of ITC to the homebuyers/customers/recipients in contravention of the provisions of Section 171 (1) of the CGST Act, 2017. The Authority holds that the Respondent has Committed an offence by violating the provisi…