Elan Ltd. Guilty of not passing ITC benefit in its Project ‘Mercado’

Mool Chand Mittal Vs Elan Ltd. (NAA)

The brief facts of the case are that an application was filed under Rule 128 of the Central Goods and Services Tax Rules, 2017 by the Applicant No. 1, alleging profiteering by the Respondent in respect of purchase of Shop No. GF-0131-A, in the Respondent’s project “Mercado” situated in Sector-80, Gurugram. The above Applicant ha

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