This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Maheshwari Infratech Pvt Ltd guilty of Profiteering in its project U-Faria: NAA
Case Law Details
- Case Name
- Vivek Gupta Vs Maheshwari Infratech Pvt Ltd (NAA)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Vivek Gupta Vs Maheshwari Infratech Pvt Ltd (NAA)
NAA held that Maheshwari Infratech Pvt Ltd has denied the benefit of ITC to the customers/flat buyers/recipients in his Project U-Faria’ in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has committed an offence under Section 171 (3A) of the above Act. Section 171 (3A) of the CGST Act, 2017 has been inserted in the CGST Act, 2017 vide Section 112 of the Finance Act, 2019, and the same became operational w.e.f. 01.01.2020. As the period of investigation was 01.07.2017 to 31.03.2019, therefore, penalty cannot ...
