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GST - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Profiteering - purchase of a Flat/supply of construction service ...

GST

October 11, 2022

Profiteering - purchase of a Flat/supply of construction service - The Respondent has denied the benefit of ITC to the buyers of his flats/shops/units in contravention of the provisions of Section 171 (1) of the CGST Act, 2017. The Authority holds that the Respondent has committed an offence by violating the provisions of Section 171 (1) and therefore, he is liable for imposition of penalty - NAPA

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