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    <title>2020 (6) TMI 674 - NATIONAL ANTI-PROFITEERING AUTHORITY</title>
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    <description>The National Anti-Profiteering Authority found that the Respondent had contravened Section 171 of the CGST Act by not passing on the benefit of additional Input Tax Credit to buyers, resulting in profiteering. The Respondent was directed to refund the profiteered amount with interest to affected buyers within three months. A Show Cause Notice for a penalty was issued, and the DGAP was directed to investigate additional ITC benefits in 24 other projects. The Commissioners of CGST/SGST Haryana were tasked with ensuring compliance with the order.</description>
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      <description>The National Anti-Profiteering Authority found that the Respondent had contravened Section 171 of the CGST Act by not passing on the benefit of additional Input Tax Credit to buyers, resulting in profiteering. The Respondent was directed to refund the profiteered amount with interest to affected buyers within three months. A Show Cause Notice for a penalty was issued, and the DGAP was directed to investigate additional ITC benefits in 24 other projects. The Commissioners of CGST/SGST Haryana were tasked with ensuring compliance with the order.</description>
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