NAA order No. 71/2022 in ‘Panchshil Infrastructure Holding Pvt. Ltd.’ for updation

Sh. Madhumal Panjumal Keswani Vs Panchshil Infrastructure Holding Pvt. Ltd. (NAA) In the Order No. 62/2022 dated 29.08.2022 of this Authority, after paragraph 32 and before paragraph 33, the following paragraph shall be added: 32A. The present investigation has been conducted up to 30.11.2020 only. However, the Respondent has not obtained the Completion Certificate (CC) till that date. Therefore, he is liable to pass on the benefit of ITC which would become available to him till the date of issue of Completion Certificate. Accordingly, the concerned jurisdictional Commissioner CGST/SGST is dir...