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The investigation cannot go beyond the application and cover other customers also, who have not questioned the benefit passed on to them.

Section 171 of the CGST Act, 2017—Anti Profiteering -- The petitioner challenged the Final Order dated 05.11.2019 passed by the NAPA wherein it was held that the Petitioner did not pass on the benefit of ITC to its customers/homebuyers, thereby he has profiteered an amount of Rs. 1,27,84,694/- (inclusive of GST @ 12% ). The petitioners challenged Section 171 as being unconstitutional and violative of Articles 14 & 19(1)(g) of the Constitution of India. The petitioner counsel submitted that the proceedings were initiated on the basis of an application received from the Respondent in respect of one flat purchased by him. Hence, the investigation cannot go beyond the application and cover other customers also, who have not questioned the benefit passed on to them. Held that:-The Hon’ble Court issued notice and listed the case along with other batch petitions on 15th February, 2021.