https://www.taxtmi.com/caselaws?id=387451 The Authority found that the Respondent did not pass on the benefit of Input Tax Credit (ITC) to buyers, violating Section 171 of the CGST Act, 2017. The Respondent was directed to pass on the calculated benefit of Rs. 2,13,468/- to buyers along with interest. A penalty notice was issued for contravention of anti-profiteering provisions. The investigation scope was expanded to cover the entire project due to discrepancies. The Respondent was ordered to adjust prices accordingly and ensure future benefits are passed on, with monitoring by CGST/SGST Gujarat Commissioners for compliance. Compliance report due in four months. en-us Mon, 21 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387451 The Authority found that the Respondent did not pass on the benefit of Input Tax Credit (ITC) to buyers, violating Section 171 of the CGST Act, 2017. The Respondent was directed to pass on the calculated benefit of Rs. 2,13,468/- to buyers along with interest. A penalty notice was issued for contravention of anti-profiteering provisions. The investigation scope was expanded to cover the entire project due to discrepancies. The Respondent was ordered to adjust prices accordingly and ensure future benefits are passed on, with monitoring by CGST/SGST Gujarat Commissioners for compliance. Compliance report due in four months. Case-Laws GST Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387451