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NAA drops penalty proceedings against Fusion Buildtech Pvt. Ltd.
Case Law Details
- Case Name
- Pradeep Kumar Vs Fusion Buildtech Pvt. Ltd. (NAA)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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Pradeep Kumar Vs Fusion Buildtech Pvt. Ltd. (NAA)
Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the above Applicant No. 1 as well a other homebuyers who had purchased them in his Project “Fusion Homes” for the period from 01.07.2017 to 30.09.2018 and hence, the Respondent has violated the provisions of Section 171 (1) of the CGST Act, 2017.
It is also revealed from the perusal of the CGST Act and the Rules framed under it that the Central Government vide Notification No. 01/2020-Central Tax dated 01.01.2020 has implemented the provisions of the Fi...
