DGAP to re-investigate alleged non passing of ITC by ‘Siddha Infradev LLP’

Hemant Kejriwal Vs Siddha Infradev LLP (NAA) It is clear to us from the documents placed on record that the Respondent has claimed to have sold 70 flats after the introduction of GST and also claimed that he had freshly negotiated the prices of these flats after considering the benefit of the input tax credit. On this issue, the DGAP vide his clarificatory Report dated 16.09.2020 has himself stated that this claim of the Respondent needed to be further examined as the same was made before this Authority and not before him. Accordingly, the Report dated 19.03.2020 furnished by the DGAP needs to...