‘SJP Hotel and Resorts’ not passed ITC benefit to Home Buyers : NAA

Manju Bala Vs SJP Hotel and Resorts Pvt. Ltd. (NAA) The only plea of the Respondent before this Authority is that he has passed on the benefit of ITC amounting to Rs 9,77,49,000/- to all his customers and has submitted sample acknowledgement receipts claimed to have been received from the customers vide which, according to the Respondent, the customers have acknowledged that they had received the benefit of ITC from the Respondent In this regard, this Authority finds that with respect to the above claim and contention of the Respondent, the DGAP was directed to verify whether the Respondent ha...