No imposition of the penalty for violation of Section 171(1) of CGST Act before 01.01.2020


Last updated: 07 September 2020

Court :
NAA (National Anti-Profiteering Authority)

Brief :
The brief facts of the present case are that the Applicant No. 2 vide his Report dated 24.04.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investigation on the complaint of the Applicant No. 1 and found that the Respondent had not passed on the benefit of Input Tax Credit in respect of the flat purchased by him in the "River View Heights" project of the Respondent on introduction of the GST w.e.f. 01.07.2017, as per the provisions of Section 171 (1) of the CGST Act, 2017

Citation :
Petitioner / Applicant: SH. VASANTBHAI BHIKABHAI PATEL Respondent: M/S. SHREE INFRA

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