Section 171(3A) come in to force w.e.f. 01.2020: NAA

Sh. Ashok Khatri Vs S3 Infrareality Pvt. Ltd. (NAA) 1. The brief facts of the present case are that the Applicant No. 2 (here­in-after referred to as the DGAP) vide his Report dated 28.11.2018, 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 complaint of the Applicant No. 1 and found that the Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the above Applicant as well as other home buyers who had purchased them in his Project “Auric City ...