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2021 (3) TMI 533 - DELHI HIGH COURTStay on the operation of the directions - Input tax credit - HELD THAT:- This direction is being passed, for the present, as Mr. Monish Panda, who appears on behalf of the petitioner, says that after 01.07.2017 [when the Central Goods and Services Tax Act, 2017 and the Rules framed there under kicked-in] the petitioner was not required to pass on input tax credit or reduction in tax to those flat buyers with whom negotiated contracts were executed post 01.07.2017. Even qua these contracts, insofar as reduction in taxes are concerned, nothing could have been passed on as there was no reduction in taxes. This aspect of the matter will be examined after returns are filed by the respondents - List the matter on 30.04.2021.
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