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NAA directs ‘Total Environment Habitat’ to refund profiteered amount to Home buyers
Case Law Details
- Case Name
- Yogesh Sharma Vs Total Environment Habitat Pvt. Ltd. (NAA)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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Yogesh Sharma Vs Total Environment Habitat Pvt. Ltd. (NAA)
The Authority finds that, the ITC, as a percentage of the turnover, that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 1.02%, whereas, during the post-GST period (July-2017 to April, 2020), it was 1.84%. This confirms that in the post-GST period, the Respondent has been benefited from additional ITC to the tune of 0.82% (1.84%-1.02%) of his turnover and the same is required to be passed on by him to the recipients of supply, including the Applicant No. 1. The Authority finds that the computatio...
