Case Law Details
Case Name : Gautam Semwal Vs Revital Reality Pvt. Ltd. (National Anti-Profiteering Authority)
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National Anti-Profiteering Authority
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Gautam Semwal Vs Revital Reality Pvt. Ltd. (National Anti-Profiteering Authority)
NAA observed that the reversal of the ITC has been effected by the Respondent even before occupancy certification/ completion certificate was issued by the competent authority. The above voluntary reversal of the credit has been effected by the Respondent only in August 2019, i.e. much after the expiry of the period of investigation of the DGAP i.e. from 01.07.2017 to 31.12.2018. Further, Rule 42 of the CGST Rules, 2017 lays down the Please become a Premium member. If you are already a Premium member, login here to access the full content.
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