Honey Macker Vs Pivotal Infrastructure Pvt. Ltd
Date: February 4, 2024
Subject Matter
Pivotal Infra Pvt Ltd not guilty of profiteering as it did not benefit from additional input tax credit
Summary
The case law involves an investigation by the National Anti-Profiteering Authority (NAA) concerning the profiteered amount in a project named "Devaan" for the period 01.07.2017 to 30.06.2019. The investigation also examined the quantum of I…
1 The present Report dated 23.03.2021 had been received from the Director General of Anti-Profiteering (hereinafter referred to as the “DGAP”) on 24.03.2021 by the National Anti-Profiteering Authority (hereinafter referred to as the “NAA”) after a detailed investigation under Rule 133(4) of the Central Goods & Service Tax (CGST) Rules, 2017(hereinafter referred to…