Pivotal Infrastructure guilty of profiteering; Pass ITC benefit to Customers: NAA

Smt. Honey Macker Vs M/s Pivotal Infrastructure Pvt Ltd. (National Anti-Profiteering Authority) Applicants, the Respondent and the other material placed on record and find that the Applicant No. 1 vide her complaint dated 03.08.2018 had alleged that the Respondent was not passing on the benefit of ITC to her in spite of the fact that he was availing ITC on the purchase of the inputs at the higher rates of GST which had resulted in benefit of additional ITC to him and was also charging GST from her @12%. This complaint was examined by the Standing Committee in its meeting held on 15.05.2019 and...