2022 (10) TMI 244 - NAPA - GST

Profiteering - benefit of ITC to the eligible home buyers/customers/recipients of supply passed or not - HELD THAT - The concerned jurisdictional Commissioner CGST/SGST is directed to ensure that the Respondent passes on the benefit of ITC to the eligible home buyers/customers/recipients of supply as per the methodology approved by this Authority in the present case and submit his report to this Authority through the DGAP.

Summary

The Anti-Profiteering Authority issued an addendum to Order No. 62/2022, directing the Respondent to pass on the benefit of Input Tax Credit (ITC) to eligible recipients until the issuance of the Completion Certificate. Failure to comply may lead to complaints filed with the Maharashtra State Screening Committee.