Pivotal Infrastructure guilty of not passing ITC benefit to 1039 customers: NAA

Smt. Naina Rani Vs Pivotal Infrastructure Pvt. Ltd. (NAA)

It has been revealed that the Respondent was given benefit of ITC on the supply of Construction Services after the implementation of GST w.e.f. 01.07.2017 and the Respondent was required to pass on such benefit of ITC to the homebuyers/shop buyers by way of commensurate reduction in prices in terms of Section 171 of the CGST Act, 2017. It is observed from the DGAP’s Report dated 30.03.2021 that the benefit was not commensurately passed on by the Respondent to hi

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