Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The Respondent has denied benefit of ITC to the buyers of the flats being constructed by him in his above project in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus resorted to profiteering. Hence, he has committed an offence under Section 171 (3A) of the CGST Act, 2017.

Anti-Profiteering — Kavi Mahajan, Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Heeranandani Realtors Pvt. Ltd. [2019] 18 TAXLOK.COM 081 (NAPA)