Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Profiteering under the GST framework was found arising from failure to pass on input tax credit; the investigative report's computations were accepted as conclusive and used to quantify profiteering and a proportional adjustment for completed work, resulting in a specified amount payable to the applicant. The respondent is directed to pay the proportionate profiteered amount to the applicant with interest calculated under the CGST Rules and to submit a compliance report to tax authorities within the prescribed timeframe.
Profiteering under the GST framework was found arising from failure to pass on input tax credit; the investigative report's computations were accepted as conclusive and used to quantify profiteering and a proportional adjustment for completed work, resulting in a specified amount payable to the applicant. The respondent is directed to pay the proportionate profiteered amount to the applicant with interest calculated under the CGST Rules and to submit a compliance report to tax authorities within the prescribed timeframe.
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