Pivotal Infrastructure guilty of not passing ITC benefit to Flat Buyers: NAA

Ajay Kumar Vs Pivotal Infrastructure Pvt. Ltd. (NAA)

It is established from the perusal of the above facts that the Respondent has benefited from the additional ITC to the extent of 2.67% of the turnover during the period from July 2017 to December 2018 and hence the provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondent as

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