https://www.taxtmi.com/caselaws?id=377449 The judgment found that the Respondent violated Section 171 (1) of the CGST Act, 2017 by not passing on the full benefit of Input Tax Credit (ITC) to flat buyers. The profiteering amount was determined to be Rs. 38,29,753, and the Respondent was directed to refund the balance amount with interest. Additionally, the Respondent was held liable for penalties for issuing incorrect tax invoices and charging more than entitled. en-us Thu, 28 Mar 2019 00:00:00 +0530 Fri, 29 Mar 2019 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377449 The judgment found that the Respondent violated Section 171 (1) of the CGST Act, 2017 by not passing on the full benefit of Input Tax Credit (ITC) to flat buyers. The profiteering amount was determined to be Rs. 38,29,753, and the Respondent was directed to refund the balance amount with interest. Additionally, the Respondent was held liable for penalties for issuing incorrect tax invoices and charging more than entitled. Case-Laws GST Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377449