Input Tax Credit Transfer Mandatory: Compliance Required Until Completion Certificate Ensures Fair Benefit Distribution for Stakeholders

The SC upheld the Anti-Profiteering Authority's order, mandating the Respondent to transfer Input Tax Credit benefits to eligible recipients until the Completion Certificate is issued. Non-compliance could result in potential complaints to the state screening committee, reinforcing regulatory oversight in tax credit implementation.

---

---

The Anti-Profiteering Authority issued an addendum to Order No. 62/2022, directing the Respondent to pass on the benefit of Input Tax Credit (ITC) to eligible recipients until the issuance of the Completion Certificate. Failure to comply may lead to complaints filed with the Maharashtra State Screening Committee.

---