Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Profiteering - purchase of flat - allegation proved that the Respondent had not passed on the benefit of Input Tax Credit by way of commensurate reduction of price - contravention of provisions of Section 171 (1) of the CGST Act, 2017 - No penalty - NAPA
Profiteering - purchase of flat - allegation proved that the Respondent had not passed on the benefit of Input Tax Credit by way of commensurate reduction of price - contravention of provisions of Section 171 (1) of the CGST Act, 2017 - No penalty - NAPA
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