https://www.taxtmi.com/caselaws?id=367371 The National Anti-Profiteering Authority (NAPA) found that a construction service provider failed to pass on Input Tax Credit (ITC) benefits to flat buyers under GST, violating Section 171 of the CGST Act. The respondent was ordered to reduce prices by 6.1% for both 12% and 8% tax periods, refund excess amounts to all 2,476 buyers with 18% annual interest within three months, and faced penalty under Section 122. The Commissioner of State Tax Haryana was directed to monitor compliance and submit a report within four months. en-us Tue, 18 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367371 The National Anti-Profiteering Authority (NAPA) found that a construction service provider failed to pass on Input Tax Credit (ITC) benefits to flat buyers under GST, violating Section 171 of the CGST Act. The respondent was ordered to reduce prices by 6.1% for both 12% and 8% tax periods, refund excess amounts to all 2,476 buyers with 18% annual interest within three months, and faced penalty under Section 122. The Commissioner of State Tax Haryana was directed to monitor compliance and submit a report within four months. Case-Laws GST Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367371