Violation of Section 171(1) CGST Act: Developer Profiteers by Withholding Input Tax Credit Benefits from Flat Buyers.

Profiteering - purchase of flat - The respondent has denied benefit of ITC to the buyers of the flats being constructed by him in the project in contravention of section 171 (1) of CGST Act, 2017 and thus he has resorted to profiteering. .....

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