Shanti Prime Publication Pvt. Ltd.
Anti-Profiteering — The implication of ITC had already been considered by the respondent while fixing price of the flat post-GST, thus no benefit of ITC is due the applicant. Since the respondent has not contravened the provisions of section 171(1) of CGST Act, 2017, the application filed by the applicant is dismissed. — Arjun Kumar Parwani, Director General of Anti-Profiteering, Central Board of Indirect Taxes And Customs Vs. Signature Builders Pvt. Ltd.  13 TAXLOK.COM 058 (NAPA)