NAA found builder guilty of Additional GST realisation by issuing incorrect invoices

Shri Deepak Kumar Khurana Vs M/s Sattva Developers Pvt Ltd. (National Anti-Profiteering Authority)

The Respondent has himself admitted that there has been benefit of ITC derived and the benefit has been passed on by him to all his customers with whom agreements were entered on or before 30.06.2017. According to him the benefit has been computed at Rs. 9/-per sq. ft. and based on this calculation he has passed on benefit of Rs. 22,83,426/- to 221 flat buyers. To arrive at this derived benefit the Respondent has provided works

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