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Not passed ITC Benefit before 01.01.2020 but no section 171(3A) Penalty
Case Law Details
- Case Name
- Pawan Kumar Vs S3 Buildwell LLP (NAA)
- Appeal Number
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- Date of Judgement/Order
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Pawan Kumar Vs S3 Buildwell LLP (NAA)
1. The brief facts of the present case are that the Applicant No. 72 (here-in-after referred to as the DGAP) vide his Report dated 04.06.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaints of the Applicant Nos. 1 to 71 and found that the Respondent had not passed on the benefit of input tax credit (ITC) in respect of the flats purchased by them in the project “Floridaa” situated at Bhatola, Sec-82, Faridabad, Harya...
