Sh. Madhumal Panjumal Keswani Vs Panchshil Infrastructure Holding Pvt. Ltd. (NAA)
In the Order No. 62/2022 dated 29.08.2022 of this Authority, after paragraph 32 and before paragraph 33, the following paragraph shall be added: 32A. The present investigation has been conducted up to 30.11.2020 only. However, the Respondent has not obtained the Completion Certificate (CC) till that date. Therefore, he is liable to pass on the benefit of ITC which would become available to him till the date of issue of Completion Certificate. Accordingly, the concerned jurisdictional Commissioner CGST/SGST is directed to ensure that the Respondent passes on the benefit of ITC to the eligible home buyers/customers/recipients of supply as per the methodology approved by this Authority in the present case and submit his report to this Authority through the DGAP. The Applicant No. 1 or any other interested party/person shall also be at liberty to file a complaint against the Respondent before the Maharashtra State Screening Committee in case the remaining benefit of ITC is not passed on to them.
