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Respondent had completed the project “Independent Floor Phase-Il” prior to implementation of the GST and he had neither availed ITC on any of the inputs procured in the GST Regime, nor had he availed/carried forward the pre-GST credit pertaining to the stock held in hand as on 30.06.2017, therefore, he is not liable to pass on the benefit of ITC to the Applicants.

Shanti Prime Publication Pvt. Ltd.

Anti-Profiteering — The provisions of section 171(1) of the CGST Act, 2017 which states that ”a reduction in rate of tax on any supply of goods or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices“, have not been contravened in the present case. Thus, the application filed by the Applicant requesting action against the respondent for alleged violation of the provisions of section 171 of the CGST Act is not maintainable. — Ramesh Kumar Yadav, Sh. K.S. Dhingra, Director General of Anti-Profiteering, Indirect Taxes And Customs Vs. Vatika Ltd. [2019] 13 TAXLOK.COM 052 (NAPA)