Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Profiteering - supply of construction services related to the ...


Court Rules Emails Irrelevant in Anti-Profiteering Case on Flat Purchase Under CGST/SGST Act, 2017.

April 14, 2022

Case Laws     GST     NAPA

Profiteering - supply of construction services related to the purchase of Flat - where the project was launched after introduction of GST, booking/price of the flat has been made/finalised by the Applicant No. 1 in February 2018 and during the whole period the Respondent continued to pay the GST at same rate, and also in absence of any other legally enforceable document; the emails exchange between Applicant No. 1 and Respondent mentioned above in paragraph 8 are not relevant material in these proceedings of anti-profiteering under CGST/SGST Act, 2017. - NAPA

View Source

 


 

You may also like:

  1. Anti-Profiteering - Order of the Authority - Rule 133 of the CGST Rules, 2017 as amended.

  2. Anti-Profiteering - Initiation and conduct of proceedings - Rule 129 of the CGST Rules, 2017 as amended

  3. Anti-Profiteering - Duties of the Authority - Rule 127 of the CGST Rules, 2017 as amended.

  4. Anti-Profiteering - Secretary to the Authority - Rule 125 of the CGST Rules, 2017 as amended

  5. Anti-Profiteering Authority - Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended.

  6. Profiteering - purchased a flat in the Respondent's project - allegation is that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of...

  7. Order of the Anti Profiteering authority - GST Rule 133 as amended.

  8. Profiteering - purchase of a Flat - since there was no reduction in the rate of tax nor there was increased additional benefit on account of ETC. Hence, the provisions...

  9. Profiteering - Construction of flats / property - The DGAP has reported that the Respondent had neither benefited from additional ITC nor had there been a reduction in...

  10. Profiteering - purchase of flat - whether there was any additional benefit of ITC with the introduction of GST availed by the Respondent or not. - This case does not...

  11. Profiteering - purchase of Flat - allegation that the benefit of reduction in the rate of tax or ITC had not been passed on - the Respondent had launched the subject...

  12. Profiteering - purchase of flat - The Authority takes cognizance, based on the DGAP’s verification, that the Respondent No. 2 has passed on benefit as per Table-N above...

  13. Anti-Profiteering - Decision to be taken by the majority - Rule 134 of the CGST Rules, 2017 as amended.

  14. Anti-Profiteering - Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority - Rule 124 of the CGST Rules,...

  15. Profiteering - purchase of flat - Respondent directed to refund / repay both the profiteered amount @2.61% of the taxable amount (base price) and the GST on the said...

 

Quick Updates:Latest Updates