Case Law Details
Case Name : Pradeep Kumar Vs Fusion Buildtech Pvt. Ltd. (NAA)
Related Assessment Year :
Courts :
National Anti-Profiteering Authority
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Pradeep Kumar Vs Fusion Buildtech Pvt. Ltd. (NAA)
Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the above Applicant No. 1 as well a other homebuyers who had purchased them in his Project “Fusion Homes” for the period from 01.07.2017 to 30.09.2018 and hence, the Respondent has violated the provisions of Section 171 (1) of the CGST Act, 2017.
It is also revealed from the perusal of the CGST Act and the Rules framed under it that the Central Government vide Please become a Premium member. If you are already a Premium member, login here to access the full content.
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