Profiteering - construction service supplied by the Respondent - ...

Case Laws GST

June 11, 2022

Profiteering - construction service supplied by the Respondent - it is alleged that the Respondent had not passed on the benefit of input tax credit to him by way of commensurate reduction in the price - Since there was no basis for comparison of ITC available before and after 01.07.2017, the Respondent was not required to recalibrate the price of the flat due to additional benefit of ITC. Hence, the allegations of the Applicant No. 1 made in this behalf are incorrect and therefore, the same cannot be accepted. - NAPA

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Profiteering - construction service supplied by the Respondent - ...

Case Laws GST

June 11, 2022

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