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ATS Township guilty of profiteering in its project ATS Rhapsody: NAA
Case Law Details
- Case Name
- Kundan Kumar Sinha Vs ATS Township Pvt. Ltd. (NAA)
- Appeal Number
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- Date of Judgement/Order
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Kundan Kumar Sinha Vs ATS Township Pvt. Ltd. (NAA)
Applicant alleged profiteering by ATS Township Pvt. Ltd. in respect of purchase of a Flat No. 4032 in Tower-4 in the Respondent’s project ‘ATS Rhapsody’, situated at Plot No. GH12/1, Sector-1, Village Bisrakh, Greater Noida, Uttar Pradesh. The Applicant No. 1 alleged that the Respondent had not passed on the commensurate benefit of input tax credit (ITC) to him by way of commensurate reduction and charged GST @ 12 % on the amount due to him against payment.
In the instant case, there is no reduction of rate of tax during th...
