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GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Profiteering - Construction Service supplied by the Respondent - ...

Case Laws     GST

July 29, 2022

Profiteering - Construction Service supplied by the Respondent - Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in the price - Authority finds no reason to differ from the detailed computation of profiteering in the DGAP’s Report or the methodology adopted. The Authority finds that the Respondent has profiteered by an amount of Rs. 20,57,207/- during the period of investigation - NAPA

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